{"version":"1.0","type":"link","title":"Ballard v. Commissioner","url":"https://uplaw.us/documents/opinion/ballard-v-commissioner-47-bta-784--eee1b5f6f5832f0d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/eee1b5f6f5832f0d.png","thumbnail_width":1200,"thumbnail_height":630}