{"version":"1.0","type":"link","title":"Perkins v. Commissioner","url":"https://uplaw.us/documents/tax/perkins-v-commissioner-1-tc-982--566e5852817df27f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/566e5852817df27f.png","thumbnail_width":1200,"thumbnail_height":630}