{"version":"1.0","type":"link","title":"Webster v. Commissioner","url":"https://uplaw.us/documents/tax/webster-v-commissioner-4-tc-1169--59eb91f1993e2294","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/59eb91f1993e2294.png","thumbnail_width":1200,"thumbnail_height":630}