{"version":"1.0","type":"link","title":"Docherty v. Commissioner","url":"https://uplaw.us/documents/opinion/docherty-v-commissioner-47-bta-462--e38d180a3c8ff393","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e38d180a3c8ff393.png","thumbnail_width":1200,"thumbnail_height":630}