{"version":"1.0","type":"link","title":"Sugg v. Commissioner","url":"https://uplaw.us/documents/tax/sugg-v-commissioner-1-tc-431--c990c5d958d44a7b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c990c5d958d44a7b.png","thumbnail_width":1200,"thumbnail_height":630}