{"version":"1.0","type":"link","title":"Rushing v. Commissioner","url":"https://uplaw.us/documents/tax/rushing-v-commissioner-52-tc-888--acbc61aeae1f778a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/acbc61aeae1f778a.png","thumbnail_width":1200,"thumbnail_height":630}