{"version":"1.0","type":"link","title":"Peters v. Commissioner","url":"https://uplaw.us/documents/tax/peters-v-commissioner-51-tc-226--93426f7036093bd4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/93426f7036093bd4.png","thumbnail_width":1200,"thumbnail_height":630}