{"version":"1.0","type":"link","title":"Field v. Commissioner","url":"https://uplaw.us/documents/opinion/field-v-commissioner-15-bta-718--0247991b2013ac54","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0247991b2013ac54.png","thumbnail_width":1200,"thumbnail_height":630}