{"version":"1.0","type":"link","title":"Stewart v. Commissioner","url":"https://uplaw.us/documents/opinion/stewart-v-commissioner-35-bta-406--a08a303cdc3021cf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a08a303cdc3021cf.png","thumbnail_width":1200,"thumbnail_height":630}