{"version":"1.0","type":"link","title":"Gates v. Commissioner","url":"https://uplaw.us/documents/opinion/gates-v-commissioner-9-bta-1133--0ab608c7e47e59e2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0ab608c7e47e59e2.png","thumbnail_width":1200,"thumbnail_height":630}