{"version":"1.0","type":"link","title":"Sutherland v. Commissioner","url":"https://uplaw.us/documents/tax/sutherland-v-commissioner-32-tc-862--bec5dc86cc660566","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bec5dc86cc660566.png","thumbnail_width":1200,"thumbnail_height":630}