{"version":"1.0","type":"link","title":"Howe v. Commissioner","url":"https://uplaw.us/documents/opinion/howe-v-commissioner-44-bta-894--d31d02e33a037432","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d31d02e33a037432.png","thumbnail_width":1200,"thumbnail_height":630}