{"version":"1.0","type":"link","title":"Simon v. Commissioner","url":"https://uplaw.us/documents/tax/simon-v-commissioner-11-tc-227--85e1e930e5702685","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/85e1e930e5702685.png","thumbnail_width":1200,"thumbnail_height":630}