{"version":"1.0","type":"link","title":"Highland Land Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/highland-land-co-v-commissioner-2-bta-100--32d4cfa2248fecb8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/32d4cfa2248fecb8.png","thumbnail_width":1200,"thumbnail_height":630}