{"version":"1.0","type":"link","title":"Randall v. Commissioner","url":"https://uplaw.us/documents/opinion/randall-v-commissioner-27-bta-475--1555d75bb99d8d80","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1555d75bb99d8d80.png","thumbnail_width":1200,"thumbnail_height":630}