{"version":"1.0","type":"link","title":"Mitchell v. Commissioner","url":"https://uplaw.us/documents/opinion/mitchell-v-commissioner-40-bta-424--618e76d3773ce321","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/618e76d3773ce321.png","thumbnail_width":1200,"thumbnail_height":630}