{"version":"1.0","type":"link","title":"Duncan v. Commissioner","url":"https://uplaw.us/documents/opinion/duncan-v-commissioner-17-bta-1088--cdc9b54a4ab601a7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cdc9b54a4ab601a7.png","thumbnail_width":1200,"thumbnail_height":630}