{"version":"1.0","type":"link","title":"Fox v. Commissioner","url":"https://uplaw.us/documents/opinion/fox-v-commissioner-37-bta-271--6494043ac6026847","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6494043ac6026847.png","thumbnail_width":1200,"thumbnail_height":630}