{"version":"1.0","type":"link","title":"Spicker v. Commissioner","url":"https://uplaw.us/documents/tax/spicker-v-commissioner-26-tc-91--133b3cd34ea65b6e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/133b3cd34ea65b6e.png","thumbnail_width":1200,"thumbnail_height":630}