{"version":"1.0","type":"link","title":"Hallahan v. Commissioner","url":"https://uplaw.us/documents/opinion/hallahan-v-commissioner-14-bta-584--eeaf9c90e19c8d15","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/eeaf9c90e19c8d15.png","thumbnail_width":1200,"thumbnail_height":630}