{"version":"1.0","type":"link","title":"McKinney v. Commissioner","url":"https://uplaw.us/documents/opinion/mckinney-v-commissioner-16-bta-804--5d78180653651b18","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5d78180653651b18.png","thumbnail_width":1200,"thumbnail_height":630}