{"version":"1.0","type":"link","title":"Sage v. Commissioner","url":"https://uplaw.us/documents/tax/sage-v-commissioner-15-tc-299--58a71667fdaf3c98","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/58a71667fdaf3c98.png","thumbnail_width":1200,"thumbnail_height":630}