{"version":"1.0","type":"link","title":"Edgar v. Commissioner","url":"https://uplaw.us/documents/opinion/edgar-v-commissioner-10-bta-110--1be9a2bd331535c5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1be9a2bd331535c5.png","thumbnail_width":1200,"thumbnail_height":630}