{"version":"1.0","type":"link","title":"Sidney v. Commissioner","url":"https://uplaw.us/documents/tax/sidney-v-commissioner-30-tc-1155--75e6739702c47183","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/75e6739702c47183.png","thumbnail_width":1200,"thumbnail_height":630}