{"version":"1.0","type":"link","title":"Cowell v. Commissioner","url":"https://uplaw.us/documents/opinion/cowell-v-commissioner-18-bta-997--2a9d76c4daed4e29","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2a9d76c4daed4e29.png","thumbnail_width":1200,"thumbnail_height":630}