{"version":"1.0","type":"link","title":"Perine v. Commissioner","url":"https://uplaw.us/documents/opinion/perine-v-commissioner-22-bta-201--78842ec1bd1ace20","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/78842ec1bd1ace20.png","thumbnail_width":1200,"thumbnail_height":630}