{"version":"1.0","type":"link","title":"Franklin v. Commissioner","url":"https://uplaw.us/documents/opinion/franklin-v-commissioner-34-bta-927--cf6d2a3dadcc150d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cf6d2a3dadcc150d.png","thumbnail_width":1200,"thumbnail_height":630}