{"version":"1.0","type":"link","title":"Rands v. Commissioner","url":"https://uplaw.us/documents/opinion/rands-v-commissioner-34-bta-1107--19a8766433a900b4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/19a8766433a900b4.png","thumbnail_width":1200,"thumbnail_height":630}