{"version":"1.0","type":"link","title":"Canning v. Commissioner","url":"https://uplaw.us/documents/opinion/canning-v-commissioner-29-bta-99--6470b3e9c272e968","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6470b3e9c272e968.png","thumbnail_width":1200,"thumbnail_height":630}