{"version":"1.0","type":"link","title":"Cunningham v. Commissioner","url":"https://uplaw.us/documents/opinion/cunningham-v-commissioner-20-bta-428--5b504d2544e4f58a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5b504d2544e4f58a.png","thumbnail_width":1200,"thumbnail_height":630}