{"version":"1.0","type":"link","title":"Moyer v. Commissioner","url":"https://uplaw.us/documents/opinion/moyer-v-commissioner-1-bta-75--3c61e732cade1255","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3c61e732cade1255.png","thumbnail_width":1200,"thumbnail_height":630}