{"version":"1.0","type":"link","title":"Abbott v. Commissioner","url":"https://uplaw.us/documents/opinion/abbott-v-commissioner-38-bta-1290--31efa185ee3e7051","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/31efa185ee3e7051.png","thumbnail_width":1200,"thumbnail_height":630}