{"version":"1.0","type":"link","title":"Board v. Commissioner","url":"https://uplaw.us/documents/opinion/board-v-commissioner-14-bta-374--fcfcc5c9d3daddd5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/fcfcc5c9d3daddd5.png","thumbnail_width":1200,"thumbnail_height":630}