{"version":"1.0","type":"link","title":"Palmer v. Commissioner","url":"https://uplaw.us/documents/tax/palmer-v-commissioner-52-tc-310--e6b72c84d21190f5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e6b72c84d21190f5.png","thumbnail_width":1200,"thumbnail_height":630}