{"version":"1.0","type":"link","title":"Cheney v. Commissioner","url":"https://uplaw.us/documents/opinion/cheney-v-commissioner-22-bta-672--3422d7b7f539f2d6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3422d7b7f539f2d6.png","thumbnail_width":1200,"thumbnail_height":630}