{"version":"1.0","type":"link","title":"Perkins v. Commissioner","url":"https://uplaw.us/documents/opinion/perkins-v-commissioner-41-bta-1225--65022e74b20f05e7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/65022e74b20f05e7.png","thumbnail_width":1200,"thumbnail_height":630}