{"version":"1.0","type":"link","title":"Lloyd-Smith v. Commissioner","url":"https://uplaw.us/documents/opinion/lloyd-smith-v-commissioner-40-bta-214--493bfe7a2b9ac162","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/493bfe7a2b9ac162.png","thumbnail_width":1200,"thumbnail_height":630}