{"version":"1.0","type":"link","title":"Ickelheimer v. Commissioner","url":"https://uplaw.us/documents/opinion/ickelheimer-v-commissioner-45-bta-478--6c9d04094fc63639","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6c9d04094fc63639.png","thumbnail_width":1200,"thumbnail_height":630}