{"version":"1.0","type":"link","title":"Childs v. Commissioner","url":"https://uplaw.us/documents/opinion/childs-v-commissioner-35-bta-1125--9dee3e07f1f9aa65","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9dee3e07f1f9aa65.png","thumbnail_width":1200,"thumbnail_height":630}