{"version":"1.0","type":"link","title":"Atkins v. Commissioner","url":"https://uplaw.us/documents/opinion/atkins-v-commissioner-28-bta-500--cad65a51522f91b8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cad65a51522f91b8.png","thumbnail_width":1200,"thumbnail_height":630}