{"version":"1.0","type":"link","title":"Cohan v. Commissioner","url":"https://uplaw.us/documents/opinion/cohan-v-commissioner-11-bta-743--6620dcf05455ad1d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6620dcf05455ad1d.png","thumbnail_width":1200,"thumbnail_height":630}