{"version":"1.0","type":"link","title":"Specking v. Comm'r","url":"https://uplaw.us/documents/tax/specking-v-commr-117-tc-95--650953a17ec9f1e3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/650953a17ec9f1e3.png","thumbnail_width":1200,"thumbnail_height":630}