{"version":"1.0","type":"link","title":"Gaffney v. Commissioner","url":"https://uplaw.us/documents/opinion/gaffney-v-commissioner-36-bta-610--f0dd9f453164b2ed","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/f0dd9f453164b2ed.png","thumbnail_width":1200,"thumbnail_height":630}