{"version":"1.0","type":"link","title":"Cook v. Commissioner","url":"https://uplaw.us/documents/opinion/cook-v-commissioner-4-bta-916--8ef72f2237794449","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8ef72f2237794449.png","thumbnail_width":1200,"thumbnail_height":630}