{"version":"1.0","type":"link","title":"Palmer v. Commissioner","url":"https://uplaw.us/documents/tax/palmer-v-commissioner-29-tc-154--08debb5bc33fbd03","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/08debb5bc33fbd03.png","thumbnail_width":1200,"thumbnail_height":630}