{"version":"1.0","type":"link","title":"Holmes v. Commissioner","url":"https://uplaw.us/documents/opinion/holmes-v-commissioner-37-bta-865--194205f5861e7e87","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/194205f5861e7e87.png","thumbnail_width":1200,"thumbnail_height":630}