{"version":"1.0","type":"link","title":"Waters v. Commissioner","url":"https://uplaw.us/documents/tax/waters-v-commissioner-12-tc-414--e6d57b21c64a7f38","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e6d57b21c64a7f38.png","thumbnail_width":1200,"thumbnail_height":630}