{"version":"1.0","type":"link","title":"Emerit E. Baker, Inc. v. Commissioner","url":"https://uplaw.us/documents/opinion/emerit-e-baker-inc-v-commissioner-40-bta-555--7b3ef3fef4bffe24","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7b3ef3fef4bffe24.png","thumbnail_width":1200,"thumbnail_height":630}