{"version":"1.0","type":"link","title":"De Forest v. Commissioner","url":"https://uplaw.us/documents/opinion/de-forest-v-commissioner-27-bta-373--65573b6b9a55009b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/65573b6b9a55009b.png","thumbnail_width":1200,"thumbnail_height":630}