{"version":"1.0","type":"link","title":"Burling v. Commissioner","url":"https://uplaw.us/documents/opinion/burling-v-commissioner-13-bta-264--9a25b4385a3eb186","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9a25b4385a3eb186.png","thumbnail_width":1200,"thumbnail_height":630}