{"version":"1.0","type":"link","title":"Sharpe v. Commissioner","url":"https://uplaw.us/documents/opinion/sharpe-v-commissioner-38-bta-502--8b68b9fc11b4c9a3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8b68b9fc11b4c9a3.png","thumbnail_width":1200,"thumbnail_height":630}