{"version":"1.0","type":"link","title":"Siegel v. Commissioner","url":"https://uplaw.us/documents/opinion/siegel-v-commissioner-19-bta-683--1c834359a9637c04","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1c834359a9637c04.png","thumbnail_width":1200,"thumbnail_height":630}