{"version":"1.0","type":"link","title":"Spencer v. Commissioner","url":"https://uplaw.us/documents/tax/spencer-v-commissioner-19-tc-727--7c9fd108e9df47e6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7c9fd108e9df47e6.png","thumbnail_width":1200,"thumbnail_height":630}