{"version":"1.0","type":"link","title":"Upham v. Commissioner","url":"https://uplaw.us/documents/tax/upham-v-commissioner-4-tc-1120--85edf4de5f0806fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/85edf4de5f0806fe.png","thumbnail_width":1200,"thumbnail_height":630}