{"version":"1.0","type":"link","title":"West v. Commissioner","url":"https://uplaw.us/documents/tax/west-v-commissioner-3-tc-431--5f9548116f1773bc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5f9548116f1773bc.png","thumbnail_width":1200,"thumbnail_height":630}