{"version":"1.0","type":"link","title":"Morefield v. Commissioner","url":"https://uplaw.us/documents/opinion/morefield-v-commissioner-4-bta-394--08b0f8ff53c8ed90","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/08b0f8ff53c8ed90.png","thumbnail_width":1200,"thumbnail_height":630}