{"version":"1.0","type":"link","title":"Cullen v. Commissioner","url":"https://uplaw.us/documents/opinion/cullen-v-commissioner-41-bta-1054--382ab4ac66e5c23d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/382ab4ac66e5c23d.png","thumbnail_width":1200,"thumbnail_height":630}