{"version":"1.0","type":"link","title":"Palmer v. Commissioner","url":"https://uplaw.us/documents/opinion/palmer-v-commissioner-23-bta-296--0480391f7993ce7c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0480391f7993ce7c.png","thumbnail_width":1200,"thumbnail_height":630}