{"version":"1.0","type":"link","title":"Gaylord v. Commissioner","url":"https://uplaw.us/documents/opinion/gaylord-v-commissioner-41-bta-1119--17f68c132054958b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/17f68c132054958b.png","thumbnail_width":1200,"thumbnail_height":630}