{"version":"1.0","type":"link","title":"Billings v. Commissioner","url":"https://uplaw.us/documents/opinion/billings-v-commissioner-35-bta-1147--5f4a648817563af9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5f4a648817563af9.png","thumbnail_width":1200,"thumbnail_height":630}