{"version":"1.0","type":"link","title":"Davis v. Commissioner","url":"https://uplaw.us/documents/opinion/davis-v-commissioner-26-bta-218--6b420612891e873c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6b420612891e873c.png","thumbnail_width":1200,"thumbnail_height":630}