{"version":"1.0","type":"link","title":"Sprague v. Commissioner","url":"https://uplaw.us/documents/opinion/sprague-v-commissioner-8-bta-173--73e76741299a68cc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/73e76741299a68cc.png","thumbnail_width":1200,"thumbnail_height":630}