{"version":"1.0","type":"link","title":"Barnes v. Commissioner","url":"https://uplaw.us/documents/opinion/barnes-v-commissioner-36-bta-764--8ed4298985b22312","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8ed4298985b22312.png","thumbnail_width":1200,"thumbnail_height":630}