{"version":"1.0","type":"link","title":"Richards v. Commissioner","url":"https://uplaw.us/documents/opinion/richards-v-commissioner-30-bta-1131--3ef162aa1d967230","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3ef162aa1d967230.png","thumbnail_width":1200,"thumbnail_height":630}