{"version":"1.0","type":"link","title":"Gould v. Commissioner","url":"https://uplaw.us/documents/opinion/gould-v-commissioner-21-bta-824--c338cc82fd974fb8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c338cc82fd974fb8.png","thumbnail_width":1200,"thumbnail_height":630}