{"version":"1.0","type":"link","title":"Sherwin v. Commissioner","url":"https://uplaw.us/documents/opinion/sherwin-v-commissioner-46-bta-330--9ef1e604f8ee0bc8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9ef1e604f8ee0bc8.png","thumbnail_width":1200,"thumbnail_height":630}