{"version":"1.0","type":"link","title":"McCormick v. Commissioner","url":"https://uplaw.us/documents/opinion/mccormick-v-commissioner-13-bta-423--081545cefba11fa9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/081545cefba11fa9.png","thumbnail_width":1200,"thumbnail_height":630}