{"version":"1.0","type":"link","title":"Lammerding v. Commissioner","url":"https://uplaw.us/documents/opinion/lammerding-v-commissioner-40-bta-589--381a53cc4f6bfc38","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/381a53cc4f6bfc38.png","thumbnail_width":1200,"thumbnail_height":630}