{"version":"1.0","type":"link","title":"Uihlein v. Commissioner","url":"https://uplaw.us/documents/opinion/uihlein-v-commissioner-30-bta-399--55b27db6bf4a9b02","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/55b27db6bf4a9b02.png","thumbnail_width":1200,"thumbnail_height":630}