{"version":"1.0","type":"link","title":"Allington v. Commissioner","url":"https://uplaw.us/documents/opinion/allington-v-commissioner-31-bta-421--35477eb2de6f8468","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/35477eb2de6f8468.png","thumbnail_width":1200,"thumbnail_height":630}