{"version":"1.0","type":"link","title":"Sutter v. Commissioner","url":"https://uplaw.us/documents/tax/sutter-v-commissioner-21-tc-170--fc7f72ccbaaf04f5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fc7f72ccbaaf04f5.png","thumbnail_width":1200,"thumbnail_height":630}