{"version":"1.0","type":"link","title":"Spencer v. Commissioner","url":"https://uplaw.us/documents/tax/spencer-v-commissioner-5-tc-904--75fb4e00bb12a9ab","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/75fb4e00bb12a9ab.png","thumbnail_width":1200,"thumbnail_height":630}