{"version":"1.0","type":"link","title":"Lester v. Commissioner","url":"https://uplaw.us/documents/opinion/lester-v-commissioner-19-bta-549--c5e02c154fa9447a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c5e02c154fa9447a.png","thumbnail_width":1200,"thumbnail_height":630}