{"version":"1.0","type":"link","title":"Degener v. Commissioner","url":"https://uplaw.us/documents/opinion/degener-v-commissioner-26-bta-185--369505153e853d23","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/369505153e853d23.png","thumbnail_width":1200,"thumbnail_height":630}