{"version":"1.0","type":"link","title":"Clarke v. Commissioner","url":"https://uplaw.us/documents/opinion/clarke-v-commissioner-22-bta-314--555bb7bb87720019","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/555bb7bb87720019.png","thumbnail_width":1200,"thumbnail_height":630}