{"version":"1.0","type":"link","title":"Groves v. Commissioner","url":"https://uplaw.us/documents/opinion/groves-v-commissioner-38-bta-727--2c3cc665730a1717","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2c3cc665730a1717.png","thumbnail_width":1200,"thumbnail_height":630}