{"version":"1.0","type":"link","title":"Rushmore v. Commissioner","url":"https://uplaw.us/documents/opinion/rushmore-v-commissioner-36-bta-480--24bb3c62b7a87bce","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/24bb3c62b7a87bce.png","thumbnail_width":1200,"thumbnail_height":630}