{"version":"1.0","type":"link","title":"Boswell v. Commissioner","url":"https://uplaw.us/documents/opinion/boswell-v-commissioner-37-bta-970--b881e6c2bf720652","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b881e6c2bf720652.png","thumbnail_width":1200,"thumbnail_height":630}