{"version":"1.0","type":"link","title":"Garden v. Commissioner","url":"https://uplaw.us/documents/opinion/garden-v-commissioner-16-bta-592--3a01de10239cb709","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3a01de10239cb709.png","thumbnail_width":1200,"thumbnail_height":630}