{"version":"1.0","type":"link","title":"Pierce v. Commissioner","url":"https://uplaw.us/documents/tax/pierce-v-commissioner-61-tc-424--dcbac2331d2a2762","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/dcbac2331d2a2762.png","thumbnail_width":1200,"thumbnail_height":630}