{"version":"1.0","type":"link","title":"Crail v. Commissioner","url":"https://uplaw.us/documents/opinion/crail-v-commissioner-46-bta-658--2edd739871c59178","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2edd739871c59178.png","thumbnail_width":1200,"thumbnail_height":630}