{"version":"1.0","type":"link","title":"Pigman v. Commissioner","url":"https://uplaw.us/documents/tax/pigman-v-commissioner-31-tc-356--6a0b985bbf4108ec","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6a0b985bbf4108ec.png","thumbnail_width":1200,"thumbnail_height":630}