{"version":"1.0","type":"link","title":"Day v. Commissioner","url":"https://uplaw.us/documents/opinion/day-v-commissioner-12-bta-161--a06e5a0bb574aa61","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a06e5a0bb574aa61.png","thumbnail_width":1200,"thumbnail_height":630}