{"version":"1.0","type":"link","title":"Degnan v. Commissioner","url":"https://uplaw.us/documents/opinion/degnan-v-commissioner-47-bta-899--18626349f01ded15","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/18626349f01ded15.png","thumbnail_width":1200,"thumbnail_height":630}