{"version":"1.0","type":"link","title":"Seay v. Commissioner","url":"https://uplaw.us/documents/tax/seay-v-commissioner-58-tc-32--b3685f6b3130e305","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b3685f6b3130e305.png","thumbnail_width":1200,"thumbnail_height":630}