{"version":"1.0","type":"link","title":"Peters v. Commissioner","url":"https://uplaw.us/documents/tax/peters-v-commissioner-4-tc-1236--4fc3e674dbfad6bc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4fc3e674dbfad6bc.png","thumbnail_width":1200,"thumbnail_height":630}