{"version":"1.0","type":"link","title":"Dravo v. Commissioner","url":"https://uplaw.us/documents/opinion/dravo-v-commissioner-40-bta-309--fdc99dd2f8f6817f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/fdc99dd2f8f6817f.png","thumbnail_width":1200,"thumbnail_height":630}