{"version":"1.0","type":"link","title":"Collin v. Commissioner","url":"https://uplaw.us/documents/opinion/collin-v-commissioner-1-bta-305--c729f3dedd1336b8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c729f3dedd1336b8.png","thumbnail_width":1200,"thumbnail_height":630}