{"version":"1.0","type":"link","title":"Phipps v. Commissioner","url":"https://uplaw.us/documents/opinion/phipps-v-commissioner-47-bta-357--21f3c688a72e27b9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/21f3c688a72e27b9.png","thumbnail_width":1200,"thumbnail_height":630}