{"version":"1.0","type":"link","title":"Highland Farms Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/highland-farms-corp-v-commissioner-42-bta-1314--639a64b13a619564","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/639a64b13a619564.png","thumbnail_width":1200,"thumbnail_height":630}