{"version":"1.0","type":"link","title":"Todd v. Commissioner","url":"https://uplaw.us/documents/opinion/todd-v-commissioner-44-bta-776--cf4a5cdc9218f1a8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cf4a5cdc9218f1a8.png","thumbnail_width":1200,"thumbnail_height":630}