{"version":"1.0","type":"link","title":"Watts v. Commissioner","url":"https://uplaw.us/documents/opinion/watts-v-commissioner-28-bta-1056--92c46d67b6be308f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/92c46d67b6be308f.png","thumbnail_width":1200,"thumbnail_height":630}