{"version":"1.0","type":"link","title":"Crispin v. Commissioner","url":"https://uplaw.us/documents/opinion/crispin-v-commissioner-32-bta-151--65cb9f2fd09001bf","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/65cb9f2fd09001bf.png","thumbnail_width":1200,"thumbnail_height":630}