{"version":"1.0","type":"link","title":"Donner v. Commissioner","url":"https://uplaw.us/documents/opinion/donner-v-commissioner-40-bta-80--db4ec57e7535f861","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/db4ec57e7535f861.png","thumbnail_width":1200,"thumbnail_height":630}