{"version":"1.0","type":"link","title":"Raymond v. Comm'r","url":"https://uplaw.us/documents/tax/raymond-v-commr-119-tc-191--8c59dede21547e85","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8c59dede21547e85.png","thumbnail_width":1200,"thumbnail_height":630}