{"version":"1.0","type":"link","title":"Pierson v. Commissioner","url":"https://uplaw.us/documents/tax/pierson-v-commissioner-115-tc-576--20b0a32e3fd38a65","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/20b0a32e3fd38a65.png","thumbnail_width":1200,"thumbnail_height":630}