{"version":"1.0","type":"link","title":"Rivers v. Commissioner","url":"https://uplaw.us/documents/tax/rivers-v-commissioner-33-tc-935--63ad3586ecc548ef","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/63ad3586ecc548ef.png","thumbnail_width":1200,"thumbnail_height":630}