{"version":"1.0","type":"link","title":"Douglas v. Commissioner","url":"https://uplaw.us/documents/opinion/douglas-v-commissioner-37-bta-1122--4dc7d63be1f71ce5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4dc7d63be1f71ce5.png","thumbnail_width":1200,"thumbnail_height":630}