{"version":"1.0","type":"link","title":"Zumwalt v. Commissioner","url":"https://uplaw.us/documents/opinion/zumwalt-v-commissioner-25-bta-566--f7c161d6a0b4e62d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/f7c161d6a0b4e62d.png","thumbnail_width":1200,"thumbnail_height":630}