{"version":"1.0","type":"link","title":"Proskey v. Commissioner","url":"https://uplaw.us/documents/tax/proskey-v-commissioner-51-tc-918--e4e0a2b5c0df5e12","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e4e0a2b5c0df5e12.png","thumbnail_width":1200,"thumbnail_height":630}