{"version":"1.0","type":"link","title":"Silver v. Commissioner","url":"https://uplaw.us/documents/opinion/silver-v-commissioner-42-bta-461--d4369f341b3b1611","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d4369f341b3b1611.png","thumbnail_width":1200,"thumbnail_height":630}