{"version":"1.0","type":"link","title":"Payne v. Commissioner","url":"https://uplaw.us/documents/tax/payne-v-commissioner-1-tc-360--7cbac8c7bb17af9b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7cbac8c7bb17af9b.png","thumbnail_width":1200,"thumbnail_height":630}