{"version":"1.0","type":"link","title":"Watson v. Commissioner","url":"https://uplaw.us/documents/opinion/watson-v-commissioner-25-bta-971--658c6699b255b2cb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/658c6699b255b2cb.png","thumbnail_width":1200,"thumbnail_height":630}