{"version":"1.0","type":"link","title":"Moore v. Commissioner","url":"https://uplaw.us/documents/opinion/moore-v-commissioner-45-bta-1073--3c9230d7a21188cc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3c9230d7a21188cc.png","thumbnail_width":1200,"thumbnail_height":630}