{"version":"1.0","type":"link","title":"Winterbotham v. Commissioner","url":"https://uplaw.us/documents/opinion/winterbotham-v-commissioner-46-bta-972--b9e4f651b5ff5716","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b9e4f651b5ff5716.png","thumbnail_width":1200,"thumbnail_height":630}