{"version":"1.0","type":"link","title":"Guild v. Commissioner","url":"https://uplaw.us/documents/opinion/guild-v-commissioner-19-bta-1186--8594c33ca3fd00a8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8594c33ca3fd00a8.png","thumbnail_width":1200,"thumbnail_height":630}