{"version":"1.0","type":"link","title":"Harden v. Commissioner","url":"https://uplaw.us/documents/opinion/harden-v-commissioner-44-bta-961--960807fd1a430b27","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/960807fd1a430b27.png","thumbnail_width":1200,"thumbnail_height":630}