{"version":"1.0","type":"link","title":"Kales v. Commissioner","url":"https://uplaw.us/documents/opinion/kales-v-commissioner-34-bta-1046--498bf1d13a4e034d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/498bf1d13a4e034d.png","thumbnail_width":1200,"thumbnail_height":630}