{"version":"1.0","type":"link","title":"Park v. Commissioner","url":"https://uplaw.us/documents/opinion/park-v-commissioner-38-bta-1118--7988ce121fd083c8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7988ce121fd083c8.png","thumbnail_width":1200,"thumbnail_height":630}