{"version":"1.0","type":"link","title":"Pate v. Commissioner","url":"https://uplaw.us/documents/opinion/pate-v-commissioner-13-bta-1236--6e36abe3877342e4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6e36abe3877342e4.png","thumbnail_width":1200,"thumbnail_height":630}