{"version":"1.0","type":"link","title":"McCann v. Commissioner","url":"https://uplaw.us/documents/opinion/mccann-v-commissioner-30-bta-102--53719f739fae5fcb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/53719f739fae5fcb.png","thumbnail_width":1200,"thumbnail_height":630}