{"version":"1.0","type":"link","title":"Arnold v. Commissioner","url":"https://uplaw.us/documents/opinion/arnold-v-commissioner-14-bta-954--6330a45dbb6452d0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6330a45dbb6452d0.png","thumbnail_width":1200,"thumbnail_height":630}