{"version":"1.0","type":"link","title":"Tougher v. Commissioner","url":"https://uplaw.us/documents/tax/tougher-v-commissioner-51-tc-737--ae2c63541e18497d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ae2c63541e18497d.png","thumbnail_width":1200,"thumbnail_height":630}