{"version":"1.0","type":"link","title":"Sammons v. Commissioner","url":"https://uplaw.us/documents/tax/sammons-v-commissioner-51-tcm-1568--4a3dde007ec2dafd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4a3dde007ec2dafd.png","thumbnail_width":1200,"thumbnail_height":630}