{"version":"1.0","type":"link","title":"Adams v. Commissioner","url":"https://uplaw.us/documents/opinion/adams-v-commissioner-18-bta-381--6b3c5c82f0ae15ba","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6b3c5c82f0ae15ba.png","thumbnail_width":1200,"thumbnail_height":630}