{"version":"1.0","type":"link","title":"Smith v. Commissioner","url":"https://uplaw.us/documents/tax/smith-v-commissioner-91-tc-1049--28510bddb070b41f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/28510bddb070b41f.png","thumbnail_width":1200,"thumbnail_height":630}