{"version":"1.0","type":"link","title":"Barker v. Commissioner","url":"https://uplaw.us/documents/opinion/barker-v-commissioner-3-bta-1180--7c00c2a64d6a0824","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7c00c2a64d6a0824.png","thumbnail_width":1200,"thumbnail_height":630}