{"version":"1.0","type":"link","title":"Rains v. Commissioner","url":"https://uplaw.us/documents/opinion/rains-v-commissioner-38-bta-1189--4a1c909bb791ef3e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4a1c909bb791ef3e.png","thumbnail_width":1200,"thumbnail_height":630}