{"version":"1.0","type":"link","title":"Farmer v. Commissioner","url":"https://uplaw.us/documents/opinion/farmer-v-commissioner-1-bta-711--cdd0c08275d8ad0c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cdd0c08275d8ad0c.png","thumbnail_width":1200,"thumbnail_height":630}