{"version":"1.0","type":"link","title":"Ives v. Commissioner","url":"https://uplaw.us/documents/opinion/ives-v-commissioner-29-bta-822--e447d9e3c3d017fb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e447d9e3c3d017fb.png","thumbnail_width":1200,"thumbnail_height":630}