{"version":"1.0","type":"link","title":"Pierce v. Commissioner","url":"https://uplaw.us/documents/opinion/pierce-v-commissioner-18-bta-447--e5ba5e348bced76c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e5ba5e348bced76c.png","thumbnail_width":1200,"thumbnail_height":630}