{"version":"1.0","type":"link","title":"Carlson v. Commissioner","url":"https://uplaw.us/documents/opinion/carlson-v-commissioner-24-bta-868--3c33d7be23e8c9bf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3c33d7be23e8c9bf.png","thumbnail_width":1200,"thumbnail_height":630}