{"version":"1.0","type":"link","title":"Beals v. Commissioner","url":"https://uplaw.us/documents/opinion/beals-v-commissioner-31-bta-966--a40e44d12bd99c75","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a40e44d12bd99c75.png","thumbnail_width":1200,"thumbnail_height":630}