{"version":"1.0","type":"link","title":"Block v. Commissioner","url":"https://uplaw.us/documents/opinion/block-v-commissioner-39-bta-338--2b703273463b6c8f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2b703273463b6c8f.png","thumbnail_width":1200,"thumbnail_height":630}