{"version":"1.0","type":"link","title":"Van Es v. Commissioner","url":"https://uplaw.us/documents/tax/van-es-v-commissioner-115-tc-324--90e7be6faf9333e5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/90e7be6faf9333e5.png","thumbnail_width":1200,"thumbnail_height":630}