{"version":"1.0","type":"link","title":"Tower v. Commissioner","url":"https://uplaw.us/documents/tax/tower-v-commissioner-3-tc-396--549af81294c925ec","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/549af81294c925ec.png","thumbnail_width":1200,"thumbnail_height":630}