{"version":"1.0","type":"link","title":"Sutliff v. Commissioner","url":"https://uplaw.us/documents/opinion/sutliff-v-commissioner-46-bta-446--eca598c4c07a181e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/eca598c4c07a181e.png","thumbnail_width":1200,"thumbnail_height":630}