{"version":"1.0","type":"link","title":"Blair v. Commissioner","url":"https://uplaw.us/documents/opinion/blair-v-commissioner-18-bta-69--90403117cc0ae908","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/90403117cc0ae908.png","thumbnail_width":1200,"thumbnail_height":630}