{"version":"1.0","type":"link","title":"Patrick v. Commissioner","url":"https://uplaw.us/documents/tax/patrick-v-commissioner-31-tc-1175--8bb62b0f855a74a1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8bb62b0f855a74a1.png","thumbnail_width":1200,"thumbnail_height":630}