{"version":"1.0","type":"link","title":"Harwood v. Commissioner","url":"https://uplaw.us/documents/opinion/harwood-v-commissioner-46-bta-750--7a9c5a3554c65179","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7a9c5a3554c65179.png","thumbnail_width":1200,"thumbnail_height":630}