{"version":"1.0","type":"link","title":"Atkins v. Commissioner","url":"https://uplaw.us/documents/opinion/atkins-v-commissioner-9-bta-140--9fe9119651614c2c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9fe9119651614c2c.png","thumbnail_width":1200,"thumbnail_height":630}