{"version":"1.0","type":"link","title":"Eckhart v. Commissioner","url":"https://uplaw.us/documents/opinion/eckhart-v-commissioner-33-bta-426--bd939e5f4f865cfa","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/bd939e5f4f865cfa.png","thumbnail_width":1200,"thumbnail_height":630}