{"version":"1.0","type":"link","title":"Botts v. Commissioner","url":"https://uplaw.us/documents/opinion/botts-v-commissioner-42-bta-977--569d05cad418a55c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/569d05cad418a55c.png","thumbnail_width":1200,"thumbnail_height":630}