{"version":"1.0","type":"link","title":"Ernst v. Commissioner","url":"https://uplaw.us/documents/opinion/ernst-v-commissioner-18-bta-928--1201bdd6904ecb05","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1201bdd6904ecb05.png","thumbnail_width":1200,"thumbnail_height":630}