{"version":"1.0","type":"link","title":"Dickey v. Commissioner","url":"https://uplaw.us/documents/opinion/dickey-v-commissioner-32-bta-1283--3fc0d3cc9bd26ba6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3fc0d3cc9bd26ba6.png","thumbnail_width":1200,"thumbnail_height":630}