{"version":"1.0","type":"link","title":"DeMille v. Commissioner","url":"https://uplaw.us/documents/opinion/demille-v-commissioner-31-bta-1161--50bf54e80cd141f3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/50bf54e80cd141f3.png","thumbnail_width":1200,"thumbnail_height":630}