{"version":"1.0","type":"link","title":"Tunningley v. Commissioner","url":"https://uplaw.us/documents/tax/tunningley-v-commissioner-22-tc-1108--41eac3e111e84408","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/41eac3e111e84408.png","thumbnail_width":1200,"thumbnail_height":630}