{"version":"1.0","type":"link","title":"Smith v. Commissioner","url":"https://uplaw.us/documents/opinion/smith-v-commissioner-39-bta-892--71b862f38a629250","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/71b862f38a629250.png","thumbnail_width":1200,"thumbnail_height":630}