{"version":"1.0","type":"link","title":"Spaulding v. Commissioner","url":"https://uplaw.us/documents/tax/spaulding-v-commissioner-27-tc-479--9aa86b5f1d2046d7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9aa86b5f1d2046d7.png","thumbnail_width":1200,"thumbnail_height":630}