{"version":"1.0","type":"link","title":"Jemison v. Commissioner","url":"https://uplaw.us/documents/opinion/jemison-v-commissioner-3-bta-780--48024a96a4510738","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/48024a96a4510738.png","thumbnail_width":1200,"thumbnail_height":630}