{"version":"1.0","type":"link","title":"Tracy v. Commissioner","url":"https://uplaw.us/documents/opinion/tracy-v-commissioner-39-bta-578--974c7ac6cc6286fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/974c7ac6cc6286fe.png","thumbnail_width":1200,"thumbnail_height":630}