{"version":"1.0","type":"link","title":"Reed v. Commissioner","url":"https://uplaw.us/documents/opinion/reed-v-commissioner-45-bta-1130--411b27f23f2746ef","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/411b27f23f2746ef.png","thumbnail_width":1200,"thumbnail_height":630}