{"version":"1.0","type":"link","title":"Leubuscher v. Commissioner","url":"https://uplaw.us/documents/opinion/leubuscher-v-commissioner-21-bta-1022--219a49a81b9cd2bd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/219a49a81b9cd2bd.png","thumbnail_width":1200,"thumbnail_height":630}