{"version":"1.0","type":"link","title":"Webb v. Commissioner","url":"https://uplaw.us/documents/opinion/webb-v-commissioner-5-bta-366--1f938edc28764011","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1f938edc28764011.png","thumbnail_width":1200,"thumbnail_height":630}