{"version":"1.0","type":"link","title":"Epsen v. Commissioner","url":"https://uplaw.us/documents/opinion/epsen-v-commissioner-44-bta-322--00cc1a15a5e0b6aa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/00cc1a15a5e0b6aa.png","thumbnail_width":1200,"thumbnail_height":630}