{"version":"1.0","type":"link","title":"Rathborne v. Commissioner","url":"https://uplaw.us/documents/opinion/rathborne-v-commissioner-37-bta-607--9f72c609c3a5a351","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9f72c609c3a5a351.png","thumbnail_width":1200,"thumbnail_height":630}