{"version":"1.0","type":"link","title":"Love v. Commissioner","url":"https://uplaw.us/documents/opinion/love-v-commissioner-39-bta-172--73056282f6b98809","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/73056282f6b98809.png","thumbnail_width":1200,"thumbnail_height":630}