{"version":"1.0","type":"link","title":"Brown v. Commissioner","url":"https://uplaw.us/documents/opinion/brown-v-commissioner-26-bta-901--cea98daea7316152","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cea98daea7316152.png","thumbnail_width":1200,"thumbnail_height":630}