{"version":"1.0","type":"link","title":"Place v. Commissioner","url":"https://uplaw.us/documents/tax/place-v-commissioner-17-tc-199--a65947bbc43061b4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a65947bbc43061b4.png","thumbnail_width":1200,"thumbnail_height":630}