{"version":"1.0","type":"link","title":"Biggers v. Commissioner","url":"https://uplaw.us/documents/opinion/biggers-v-commissioner-39-bta-480--3ee4d2d995eb1137","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3ee4d2d995eb1137.png","thumbnail_width":1200,"thumbnail_height":630}