{"version":"1.0","type":"link","title":"Ward v. Commissioner","url":"https://uplaw.us/documents/tax/ward-v-commissioner-87-tc-78--57fab6a096017308","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/57fab6a096017308.png","thumbnail_width":1200,"thumbnail_height":630}