{"version":"1.0","type":"link","title":"O'Neal v. Commissioner","url":"https://uplaw.us/documents/opinion/oneal-v-commissioner-18-bta-1036--1028a8af8cc04de1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1028a8af8cc04de1.png","thumbnail_width":1200,"thumbnail_height":630}