{"version":"1.0","type":"link","title":"Burns v. Commissioner","url":"https://uplaw.us/documents/opinion/burns-v-commissioner-12-bta-1209--516b65913a405a48","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/516b65913a405a48.png","thumbnail_width":1200,"thumbnail_height":630}