{"version":"1.0","type":"link","title":"Parks v. Commissioner","url":"https://uplaw.us/documents/tax/parks-v-commissioner-94-tc-654--211f4623a6d4c1fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/211f4623a6d4c1fe.png","thumbnail_width":1200,"thumbnail_height":630}