{"version":"1.0","type":"link","title":"Spiva v. Commissioner","url":"https://uplaw.us/documents/opinion/spiva-v-commissioner-43-bta-1174--305d414b92309790","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/305d414b92309790.png","thumbnail_width":1200,"thumbnail_height":630}