{"version":"1.0","type":"link","title":"Steele v. Commissioner","url":"https://uplaw.us/documents/opinion/steele-v-commissioner-34-bta-173--718102cf1e88396e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/718102cf1e88396e.png","thumbnail_width":1200,"thumbnail_height":630}