{"version":"1.0","type":"link","title":"Small v. Commissioner","url":"https://uplaw.us/documents/tax/small-v-commissioner-3-tc-1142--9a9cbd2d352c3edb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9a9cbd2d352c3edb.png","thumbnail_width":1200,"thumbnail_height":630}