{"version":"1.0","type":"link","title":"Oxford Institute v. Commissioner","url":"https://uplaw.us/documents/opinion/oxford-institute-v-commissioner-33-bta-1136--d1eb1b9f8089769b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d1eb1b9f8089769b.png","thumbnail_width":1200,"thumbnail_height":630}