{"version":"1.0","type":"link","title":"Riland v. Commissioner","url":"https://uplaw.us/documents/tax/riland-v-commissioner-79-tc-185--364468230ce276d1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/364468230ce276d1.png","thumbnail_width":1200,"thumbnail_height":630}