{"version":"1.0","type":"link","title":"Ruprecht v. Commissioner","url":"https://uplaw.us/documents/opinion/ruprecht-v-commissioner-16-bta-919--b3062b2c3300c31e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b3062b2c3300c31e.png","thumbnail_width":1200,"thumbnail_height":630}