{"version":"1.0","type":"link","title":"Levy v. Commissioner","url":"https://uplaw.us/documents/opinion/levy-v-commissioner-46-bta-423--e226dc24e5ae9002","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e226dc24e5ae9002.png","thumbnail_width":1200,"thumbnail_height":630}