{"version":"1.0","type":"link","title":"Avery v. Commissioner","url":"https://uplaw.us/documents/opinion/avery-v-commissioner-11-bta-958--3ef396452369318e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3ef396452369318e.png","thumbnail_width":1200,"thumbnail_height":630}