{"version":"1.0","type":"link","title":"Peck v. Commissioner","url":"https://uplaw.us/documents/tax/peck-v-commissioner-90-tc-162--5615a227825f1ad8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5615a227825f1ad8.png","thumbnail_width":1200,"thumbnail_height":630}