{"version":"1.0","type":"link","title":"Lindsay v. Commissioner","url":"https://uplaw.us/documents/opinion/lindsay-v-commissioner-34-bta-840--a7274ec43a80d71e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a7274ec43a80d71e.png","thumbnail_width":1200,"thumbnail_height":630}