{"version":"1.0","type":"link","title":"Sparks v. Commissioner","url":"https://uplaw.us/documents/tax/sparks-v-commissioner-87-tc-1279--81de4e5a1f1e85a1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/81de4e5a1f1e85a1.png","thumbnail_width":1200,"thumbnail_height":630}