{"version":"1.0","type":"link","title":"Barnes v. Commissioner","url":"https://uplaw.us/documents/opinion/barnes-v-commissioner-7-bta-924--2ded6deda45fb96f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2ded6deda45fb96f.png","thumbnail_width":1200,"thumbnail_height":630}