{"version":"1.0","type":"link","title":"Simon v. Commissioner","url":"https://uplaw.us/documents/opinion/simon-v-commissioner-36-bta-184--527b3b81c3189165","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/527b3b81c3189165.png","thumbnail_width":1200,"thumbnail_height":630}