{"version":"1.0","type":"link","title":"Cromwell v. Commissioner","url":"https://uplaw.us/documents/opinion/cromwell-v-commissioner-24-bta-461--999732a66b346367","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/999732a66b346367.png","thumbnail_width":1200,"thumbnail_height":630}