{"version":"1.0","type":"link","title":"Lamb v. Commissioner","url":"https://uplaw.us/documents/opinion/lamb-v-commissioner-14-bta-814--04912045506e5325","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/04912045506e5325.png","thumbnail_width":1200,"thumbnail_height":630}