{"version":"1.0","type":"link","title":"Tobias v. Commissioner","url":"https://uplaw.us/documents/tax/tobias-v-commissioner-40-tc-84--8a2ae199c98264cd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8a2ae199c98264cd.png","thumbnail_width":1200,"thumbnail_height":630}