{"version":"1.0","type":"link","title":"The Evergreens v. Commissioner","url":"https://uplaw.us/documents/opinion/the-evergreens-v-commissioner-47-bta-815--72707204adbb7a10","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/72707204adbb7a10.png","thumbnail_width":1200,"thumbnail_height":630}