{"version":"1.0","type":"link","title":"Brewer v. Commissioner","url":"https://uplaw.us/documents/opinion/brewer-v-commissioner-17-bta-713--df4642037af79faa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/df4642037af79faa.png","thumbnail_width":1200,"thumbnail_height":630}