{"version":"1.0","type":"link","title":"Downes v. Commissioner","url":"https://uplaw.us/documents/opinion/downes-v-commissioner-5-bta-1029--0541f72e9e4e884e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0541f72e9e4e884e.png","thumbnail_width":1200,"thumbnail_height":630}