{"version":"1.0","type":"link","title":"Baird v. Commissioner","url":"https://uplaw.us/documents/opinion/baird-v-commissioner-42-bta-970--0140eb08f8d87f66","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0140eb08f8d87f66.png","thumbnail_width":1200,"thumbnail_height":630}