{"version":"1.0","type":"link","title":"Freshman v. Commissioner","url":"https://uplaw.us/documents/opinion/freshman-v-commissioner-33-bta-394--18143853eb33154d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/18143853eb33154d.png","thumbnail_width":1200,"thumbnail_height":630}