{"version":"1.0","type":"link","title":"Kennemer v. Commissioner","url":"https://uplaw.us/documents/opinion/kennemer-v-commissioner-35-bta-415--7a3a92120e65d9e8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7a3a92120e65d9e8.png","thumbnail_width":1200,"thumbnail_height":630}