{"version":"1.0","type":"link","title":"Boehm v. Commissioner","url":"https://uplaw.us/documents/opinion/boehm-v-commissioner-35-bta-1106--b5c60e35afd2b611","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b5c60e35afd2b611.png","thumbnail_width":1200,"thumbnail_height":630}