{"version":"1.0","type":"link","title":"Viault v. Commissioner","url":"https://uplaw.us/documents/opinion/viault-v-commissioner-36-bta-430--ef8e47acf8afe3c9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/ef8e47acf8afe3c9.png","thumbnail_width":1200,"thumbnail_height":630}