{"version":"1.0","type":"link","title":"Philbin v. Commissioner","url":"https://uplaw.us/documents/tax/philbin-v-commissioner-26-tc-1159--9f32f7632af59853","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9f32f7632af59853.png","thumbnail_width":1200,"thumbnail_height":630}