{"version":"1.0","type":"link","title":"Zimmerman v. Commissioner","url":"https://uplaw.us/documents/opinion/zimmerman-v-commissioner-31-bta-754--35328b02b21ffc14","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/35328b02b21ffc14.png","thumbnail_width":1200,"thumbnail_height":630}