{"version":"1.0","type":"link","title":"Lowell v. Commissioner","url":"https://uplaw.us/documents/opinion/lowell-v-commissioner-9-bta-62--4487b4eba7d86907","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4487b4eba7d86907.png","thumbnail_width":1200,"thumbnail_height":630}