{"version":"1.0","type":"link","title":"Farrell v. Commissioner","url":"https://uplaw.us/documents/opinion/farrell-v-commissioner-35-bta-265--049522d9d4e71350","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/049522d9d4e71350.png","thumbnail_width":1200,"thumbnail_height":630}