{"version":"1.0","type":"link","title":"Riley v. Commissioner","url":"https://uplaw.us/documents/tax/riley-v-commissioner-37-tc-932--830689b3801667da","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/830689b3801667da.png","thumbnail_width":1200,"thumbnail_height":630}