{"version":"1.0","type":"link","title":"Parker v. Commissioner","url":"https://uplaw.us/documents/opinion/parker-v-commissioner-38-bta-989--40b5c7e6594f0131","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/40b5c7e6594f0131.png","thumbnail_width":1200,"thumbnail_height":630}