{"version":"1.0","type":"link","title":"Litchfield v. Commissioner","url":"https://uplaw.us/documents/opinion/litchfield-v-commissioner-39-bta-1017--d8b81754ac040f34","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d8b81754ac040f34.png","thumbnail_width":1200,"thumbnail_height":630}