{"version":"1.0","type":"link","title":"Kenan v. Commissioner","url":"https://uplaw.us/documents/opinion/kenan-v-commissioner-40-bta-824--c3c0d12b8f73e31c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c3c0d12b8f73e31c.png","thumbnail_width":1200,"thumbnail_height":630}