{"version":"1.0","type":"link","title":"MacMillan v. Commissioner","url":"https://uplaw.us/documents/opinion/macmillan-v-commissioner-14-bta-1367--874e8b48d0d142fd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/874e8b48d0d142fd.png","thumbnail_width":1200,"thumbnail_height":630}