{"version":"1.0","type":"link","title":"Duke v. Commissioner","url":"https://uplaw.us/documents/opinion/duke-v-commissioner-23-bta-1104--3b776d07c152c763","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3b776d07c152c763.png","thumbnail_width":1200,"thumbnail_height":630}