{"version":"1.0","type":"link","title":"Leininger v. Commissioner","url":"https://uplaw.us/documents/opinion/leininger-v-commissioner-19-bta-621--184b9fc065db8fb7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/184b9fc065db8fb7.png","thumbnail_width":1200,"thumbnail_height":630}