{"version":"1.0","type":"link","title":"Reynolds v. Comm'r","url":"https://uplaw.us/documents/opinion/reynolds-v-commr-44-bta-342--52d5ad2d250123b1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/52d5ad2d250123b1.png","thumbnail_width":1200,"thumbnail_height":630}