{"version":"1.0","type":"link","title":"Gilman v. Commissioner","url":"https://uplaw.us/documents/opinion/gilman-v-commissioner-18-bta-1277--d24785343bbb55b4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d24785343bbb55b4.png","thumbnail_width":1200,"thumbnail_height":630}