{"version":"1.0","type":"link","title":"Irvine v. Commissioner","url":"https://uplaw.us/documents/opinion/irvine-v-commissioner-36-bta-653--38eaf5fed107ac8f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/38eaf5fed107ac8f.png","thumbnail_width":1200,"thumbnail_height":630}