{"version":"1.0","type":"link","title":"Torres v. Commissioner","url":"https://uplaw.us/documents/tax/torres-v-commissioner-88-tc-702--041c5ab577fbece6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/041c5ab577fbece6.png","thumbnail_width":1200,"thumbnail_height":630}