{"version":"1.0","type":"link","title":"Metcalf v. Commissioner","url":"https://uplaw.us/documents/opinion/metcalf-v-commissioner-16-bta-881--289209d87aaa31f8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/289209d87aaa31f8.png","thumbnail_width":1200,"thumbnail_height":630}