{"version":"1.0","type":"link","title":"Menefee v. Commissioner","url":"https://uplaw.us/documents/opinion/menefee-v-commissioner-46-bta-865--526a974405f51771","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/526a974405f51771.png","thumbnail_width":1200,"thumbnail_height":630}