{"version":"1.0","type":"link","title":"Paine v. Commissioner","url":"https://uplaw.us/documents/opinion/paine-v-commissioner-37-bta-427--0c903147943413fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0c903147943413fe.png","thumbnail_width":1200,"thumbnail_height":630}