{"version":"1.0","type":"link","title":"Garcin v. Commissioner","url":"https://uplaw.us/documents/opinion/garcin-v-commissioner-22-bta-1027--54ec771c5402c2ab","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/54ec771c5402c2ab.png","thumbnail_width":1200,"thumbnail_height":630}