{"version":"1.0","type":"link","title":"Kinnear v. Commissioner","url":"https://uplaw.us/documents/opinion/kinnear-v-commissioner-36-bta-153--dd7f68cde43452fb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/dd7f68cde43452fb.png","thumbnail_width":1200,"thumbnail_height":630}