{"version":"1.0","type":"link","title":"Lloyd v. Commissioner","url":"https://uplaw.us/documents/opinion/lloyd-v-commissioner-29-bta-74--10bac79f7c04469a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/10bac79f7c04469a.png","thumbnail_width":1200,"thumbnail_height":630}