{"version":"1.0","type":"link","title":"Smith v. Commissioner","url":"https://uplaw.us/documents/tax/smith-v-commissioner-21-tc-353--3e868f9c2f3f3698","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3e868f9c2f3f3698.png","thumbnail_width":1200,"thumbnail_height":630}