{"version":"1.0","type":"link","title":"Patchen v. Commissioner","url":"https://uplaw.us/documents/tax/patchen-v-commissioner-27-tc-592--e70c749114d6c377","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e70c749114d6c377.png","thumbnail_width":1200,"thumbnail_height":630}