{"version":"1.0","type":"link","title":"Scott v. Commissioner","url":"https://uplaw.us/documents/opinion/scott-v-commissioner-9-bta-1219--0e4cee604991b676","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0e4cee604991b676.png","thumbnail_width":1200,"thumbnail_height":630}