{"version":"1.0","type":"link","title":"Mepham v. Commissioner","url":"https://uplaw.us/documents/opinion/mepham-v-commissioner-3-bta-549--1d8f9aa346ae66cd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1d8f9aa346ae66cd.png","thumbnail_width":1200,"thumbnail_height":630}