{"version":"1.0","type":"link","title":"Sullivan v. Commissioner","url":"https://uplaw.us/documents/opinion/sullivan-v-commissioner-16-bta-1347--5858e4d5cd775f5e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5858e4d5cd775f5e.png","thumbnail_width":1200,"thumbnail_height":630}