{"version":"1.0","type":"link","title":"LOE v. COMMISSIONER","url":"https://uplaw.us/documents/opinion/loe-v-commissioner-44-bta-1246--3d9cedd8bad83d11","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3d9cedd8bad83d11.png","thumbnail_width":1200,"thumbnail_height":630}