{"version":"1.0","type":"link","title":"Cushman v. Commissioner","url":"https://uplaw.us/documents/opinion/cushman-v-commissioner-13-bta-41--6e3a5c8ba8b2806f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6e3a5c8ba8b2806f.png","thumbnail_width":1200,"thumbnail_height":630}