{"version":"1.0","type":"link","title":"Phelps v. Commissioner","url":"https://uplaw.us/documents/opinion/phelps-v-commissioner-13-bta-1248--db927a8b2b524ec0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/db927a8b2b524ec0.png","thumbnail_width":1200,"thumbnail_height":630}