{"version":"1.0","type":"link","title":"Boericke & Runyon v. Commissioner","url":"https://uplaw.us/documents/opinion/boericke-and-runyon-v-commissioner-3-bta-684--6300d63ae39b5d40","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6300d63ae39b5d40.png","thumbnail_width":1200,"thumbnail_height":630}