{"version":"1.0","type":"link","title":"Katz v. Commissioner","url":"https://uplaw.us/documents/opinion/katz-v-commissioner-46-bta-187--5ec60e75c4fd4dee","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5ec60e75c4fd4dee.png","thumbnail_width":1200,"thumbnail_height":630}