{"version":"1.0","type":"link","title":"Parker v. Commissioner","url":"https://uplaw.us/documents/opinion/parker-v-commissioner-39-bta-423--546c3d0c2db97bbc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/546c3d0c2db97bbc.png","thumbnail_width":1200,"thumbnail_height":630}