{"version":"1.0","type":"link","title":"Peters v. Commissioner","url":"https://uplaw.us/documents/opinion/peters-v-commissioner-19-bta-901--8583674407e7ebf0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8583674407e7ebf0.png","thumbnail_width":1200,"thumbnail_height":630}