{"version":"1.0","type":"link","title":"Leland v. Commissioner","url":"https://uplaw.us/documents/opinion/leland-v-commissioner-8-bta-974--0bf3da92d2519f91","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0bf3da92d2519f91.png","thumbnail_width":1200,"thumbnail_height":630}