{"version":"1.0","type":"link","title":"Coffey v. Commissioner","url":"https://uplaw.us/documents/opinion/coffey-v-commissioner-21-bta-1242--259a376d52a52c7d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/259a376d52a52c7d.png","thumbnail_width":1200,"thumbnail_height":630}