{"version":"1.0","type":"link","title":"Eimer & Amend v. Commissioner","url":"https://uplaw.us/documents/opinion/eimer-and-amend-v-commissioner-2-bta-603--6a8efb71a9b37ab4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6a8efb71a9b37ab4.png","thumbnail_width":1200,"thumbnail_height":630}