{"version":"1.0","type":"link","title":"O'Day v. Commissioner","url":"https://uplaw.us/documents/opinion/oday-v-commissioner-20-bta-455--aac4369d3ff50779","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/aac4369d3ff50779.png","thumbnail_width":1200,"thumbnail_height":630}