{"version":"1.0","type":"link","title":"Collins v. Commissioner","url":"https://uplaw.us/documents/opinion/collins-v-commissioner-46-bta-765--eb7a84f52c7f3a20","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/eb7a84f52c7f3a20.png","thumbnail_width":1200,"thumbnail_height":630}