{"version":"1.0","type":"link","title":"Townend v. Commissioner","url":"https://uplaw.us/documents/tax/townend-v-commissioner-27-tc-99--1db341df0a868e9a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1db341df0a868e9a.png","thumbnail_width":1200,"thumbnail_height":630}