{"version":"1.0","type":"link","title":"Backer v. Commissioner","url":"https://uplaw.us/documents/opinion/backer-v-commissioner-1-bta-214--559db011b174d0f4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/559db011b174d0f4.png","thumbnail_width":1200,"thumbnail_height":630}