{"version":"1.0","type":"link","title":"Spivey v. Commissioner","url":"https://uplaw.us/documents/tax/spivey-v-commissioner-40-tc-1051--2727f7f32f5aa368","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2727f7f32f5aa368.png","thumbnail_width":1200,"thumbnail_height":630}