{"version":"1.0","type":"link","title":"Kell v. Commissioner","url":"https://uplaw.us/documents/opinion/kell-v-commissioner-31-bta-212--35b8055c29d3fed7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/35b8055c29d3fed7.png","thumbnail_width":1200,"thumbnail_height":630}