{"version":"1.0","type":"link","title":"Couch v. Commissioner","url":"https://uplaw.us/documents/opinion/couch-v-commissioner-1-bta-103--8b275de16b26e2a2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8b275de16b26e2a2.png","thumbnail_width":1200,"thumbnail_height":630}