{"version":"1.0","type":"link","title":"Thomas v. Commissioner","url":"https://uplaw.us/documents/tax/thomas-v-commissioner-2-tc-193--636ef86d35c76657","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/636ef86d35c76657.png","thumbnail_width":1200,"thumbnail_height":630}