{"version":"1.0","type":"link","title":"Rickard v. Commissioner","url":"https://uplaw.us/documents/opinion/rickard-v-commissioner-15-bta-316--aa6f3687167a2ef8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/aa6f3687167a2ef8.png","thumbnail_width":1200,"thumbnail_height":630}