{"version":"1.0","type":"link","title":"Blake v. Commissioner","url":"https://uplaw.us/documents/opinion/blake-v-commissioner-38-bta-1457--f0a61b7ccdb0ae82","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/f0a61b7ccdb0ae82.png","thumbnail_width":1200,"thumbnail_height":630}