{"version":"1.0","type":"link","title":"Cole v. Commissioner","url":"https://uplaw.us/documents/opinion/cole-v-commissioner-29-bta-602--8a4c071ecec7ce04","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8a4c071ecec7ce04.png","thumbnail_width":1200,"thumbnail_height":630}