{"version":"1.0","type":"link","title":"Keller v. Commissioner","url":"https://uplaw.us/documents/opinion/keller-v-commissioner-21-bta-84--5a7c2f4ee8c717c0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5a7c2f4ee8c717c0.png","thumbnail_width":1200,"thumbnail_height":630}