{"version":"1.0","type":"link","title":"Rainwater v. Commissioner","url":"https://uplaw.us/documents/tax/rainwater-v-commissioner-23-tc-450--894b2f0a1caff09d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/894b2f0a1caff09d.png","thumbnail_width":1200,"thumbnail_height":630}