{"version":"1.0","type":"link","title":"Powell v. Commissioner","url":"https://uplaw.us/documents/tax/powell-v-commissioner-96-tc-707--b9b6d02574bf9e37","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b9b6d02574bf9e37.png","thumbnail_width":1200,"thumbnail_height":630}