{"version":"1.0","type":"link","title":"Laird v. Commissioner","url":"https://uplaw.us/documents/opinion/laird-v-commissioner-35-bta-75--1bad21b537cc5488","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1bad21b537cc5488.png","thumbnail_width":1200,"thumbnail_height":630}