{"version":"1.0","type":"link","title":"Penrod v. Commissioner","url":"https://uplaw.us/documents/tax/penrod-v-commissioner-88-tc-1415--1d0cd6b70a388a71","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1d0cd6b70a388a71.png","thumbnail_width":1200,"thumbnail_height":630}