{"version":"1.0","type":"link","title":"Updike v. Commissioner","url":"https://uplaw.us/documents/opinion/updike-v-commissioner-22-bta-12--024f89bd5846e7fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/024f89bd5846e7fe.png","thumbnail_width":1200,"thumbnail_height":630}