{"version":"1.0","type":"link","title":"Schmidt v. Commissioner","url":"https://uplaw.us/documents/tax/schmidt-v-commissioner-42-tc-1130--05ecb56c81c01865","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/05ecb56c81c01865.png","thumbnail_width":1200,"thumbnail_height":630}