{"version":"1.0","type":"link","title":"Foster v. Commissioner","url":"https://uplaw.us/documents/opinion/foster-v-commissioner-26-bta-1328--e16bb1a8bafda554","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e16bb1a8bafda554.png","thumbnail_width":1200,"thumbnail_height":630}