{"version":"1.0","type":"link","title":"Prime v. Commissioner","url":"https://uplaw.us/documents/opinion/prime-v-commissioner-39-bta-487--854749e6bc6fb4e3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/854749e6bc6fb4e3.png","thumbnail_width":1200,"thumbnail_height":630}