{"version":"1.0","type":"link","title":"Downs v. Commissioner","url":"https://uplaw.us/documents/opinion/downs-v-commissioner-36-bta-1129--0bdabe45d2bd48a5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0bdabe45d2bd48a5.png","thumbnail_width":1200,"thumbnail_height":630}