{"version":"1.0","type":"link","title":"DE FOREST v. COMMISSIONER","url":"https://uplaw.us/documents/opinion/de-forest-v-commissioner-19-bta-595--9e8d1e13b0c80b06","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9e8d1e13b0c80b06.png","thumbnail_width":1200,"thumbnail_height":630}