{"version":"1.0","type":"link","title":"Landman v. Commissioner","url":"https://uplaw.us/documents/opinion/landman-v-commissioner-42-bta-958--c94fcd81e106f517","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c94fcd81e106f517.png","thumbnail_width":1200,"thumbnail_height":630}