{"version":"1.0","type":"link","title":"Everhart v. Commissioner","url":"https://uplaw.us/documents/opinion/everhart-v-commissioner-26-bta-318--d089f01836503cbb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d089f01836503cbb.png","thumbnail_width":1200,"thumbnail_height":630}