{"version":"1.0","type":"link","title":"Farmers Life Ins. Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/farmers-life-ins-co-v-commissioner-27-bta-423--3a9fb78f52eae0c3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3a9fb78f52eae0c3.png","thumbnail_width":1200,"thumbnail_height":630}