{"version":"1.0","type":"link","title":"Biggs v. Commissioner","url":"https://uplaw.us/documents/opinion/biggs-v-commissioner-15-bta-1092--9323d486ce1e90e6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9323d486ce1e90e6.png","thumbnail_width":1200,"thumbnail_height":630}