{"version":"1.0","type":"link","title":"Souza v. Commissioner","url":"https://uplaw.us/documents/tax/souza-v-commissioner-33-tc-817--acdd649992d1362f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/acdd649992d1362f.png","thumbnail_width":1200,"thumbnail_height":630}