{"version":"1.0","type":"link","title":"Spofford v. Commissioner","url":"https://uplaw.us/documents/opinion/spofford-v-commissioner-3-bta-1016--013d5fbabb8c633e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/013d5fbabb8c633e.png","thumbnail_width":1200,"thumbnail_height":630}