{"version":"1.0","type":"link","title":"Borland v. Commissioner","url":"https://uplaw.us/documents/opinion/borland-v-commissioner-27-bta-538--4fc9f670f4c3cfb6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4fc9f670f4c3cfb6.png","thumbnail_width":1200,"thumbnail_height":630}