{"version":"1.0","type":"link","title":"Gillespie v. Commissioner","url":"https://uplaw.us/documents/opinion/gillespie-v-commissioner-38-bta-673--1c718aea316b9591","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1c718aea316b9591.png","thumbnail_width":1200,"thumbnail_height":630}