{"version":"1.0","type":"link","title":"Jephson v. Commissioner","url":"https://uplaw.us/documents/opinion/jephson-v-commissioner-37-bta-1117--60916d9b64731244","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/60916d9b64731244.png","thumbnail_width":1200,"thumbnail_height":630}