{"version":"1.0","type":"link","title":"Frey v. Commissioner","url":"https://uplaw.us/documents/opinion/frey-v-commissioner-1-bta-338--8a9d39f464b834ef","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8a9d39f464b834ef.png","thumbnail_width":1200,"thumbnail_height":630}