{"version":"1.0","type":"link","title":"Smart v. Commissioner","url":"https://uplaw.us/documents/tax/smart-v-commissioner-4-tc-846--62c5ace2a2b6bd1b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/62c5ace2a2b6bd1b.png","thumbnail_width":1200,"thumbnail_height":630}