{"version":"1.0","type":"link","title":"Michael v. Commissioner","url":"https://uplaw.us/documents/opinion/michael-v-commissioner-22-bta-639--90ebc7344d227618","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/90ebc7344d227618.png","thumbnail_width":1200,"thumbnail_height":630}