{"version":"1.0","type":"link","title":"Phillips v. Commissioner","url":"https://uplaw.us/documents/opinion/phillips-v-commissioner-7-bta-1054--4dd401adf1a5f1c0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4dd401adf1a5f1c0.png","thumbnail_width":1200,"thumbnail_height":630}