{"version":"1.0","type":"link","title":"Potter v. Commissioner","url":"https://uplaw.us/documents/opinion/potter-v-commissioner-47-bta-607--4829e586c4a01455","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4829e586c4a01455.png","thumbnail_width":1200,"thumbnail_height":630}