{"version":"1.0","type":"link","title":"Raymond v. Commissioner","url":"https://uplaw.us/documents/opinion/raymond-v-commissioner-40-bta-244--182b9313b2862ab9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/182b9313b2862ab9.png","thumbnail_width":1200,"thumbnail_height":630}