{"version":"1.0","type":"link","title":"Stern v. Commissioner","url":"https://uplaw.us/documents/opinion/stern-v-commissioner-2-bta-102--5c1232266ff56925","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5c1232266ff56925.png","thumbnail_width":1200,"thumbnail_height":630}