{"version":"1.0","type":"link","title":"Sargent v. Commissioner","url":"https://uplaw.us/documents/opinion/sargent-v-commissioner-22-bta-1270--d46f4265a0583f2a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d46f4265a0583f2a.png","thumbnail_width":1200,"thumbnail_height":630}