{"version":"1.0","type":"link","title":"McInerney v. Commissioner","url":"https://uplaw.us/documents/opinion/mcinerney-v-commissioner-29-bta-1--de82cc6168c22780","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/de82cc6168c22780.png","thumbnail_width":1200,"thumbnail_height":630}