{"version":"1.0","type":"link","title":"Swayne v. Commissioner","url":"https://uplaw.us/documents/tax/swayne-v-commissioner-43-tc-190--b1f630cfce667dcb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b1f630cfce667dcb.png","thumbnail_width":1200,"thumbnail_height":630}