{"version":"1.0","type":"link","title":"Brooks v. Commissioner","url":"https://uplaw.us/documents/opinion/brooks-v-commissioner-43-bta-860--15578b15a69bf7ff","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/15578b15a69bf7ff.png","thumbnail_width":1200,"thumbnail_height":630}