{"version":"1.0","type":"link","title":"Sipes v. Commissioner","url":"https://uplaw.us/documents/opinion/sipes-v-commissioner-31-bta-709--ae8c69f5c19c0fd6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/ae8c69f5c19c0fd6.png","thumbnail_width":1200,"thumbnail_height":630}