{"version":"1.0","type":"link","title":"Graves v. Commissioner","url":"https://uplaw.us/documents/opinion/graves-v-commissioner-12-bta-124--b37f0469acad4c54","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b37f0469acad4c54.png","thumbnail_width":1200,"thumbnail_height":630}