{"version":"1.0","type":"link","title":"Ward v. Commissioner","url":"https://uplaw.us/documents/opinion/ward-v-commissioner-18-bta-326--48bf281b1528b898","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/48bf281b1528b898.png","thumbnail_width":1200,"thumbnail_height":630}