{"version":"1.0","type":"link","title":"Parker v. Commissioner","url":"https://uplaw.us/documents/tax/parker-v-commissioner-5-tc-1355--4cc8bf051bafcf20","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4cc8bf051bafcf20.png","thumbnail_width":1200,"thumbnail_height":630}