{"version":"1.0","type":"link","title":"Simmons v. Commissioner","url":"https://uplaw.us/documents/tax/simmons-v-commissioner-26-tc-409--f7a9d9585d12674a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f7a9d9585d12674a.png","thumbnail_width":1200,"thumbnail_height":630}