{"version":"1.0","type":"link","title":"Riker v. Commissioner","url":"https://uplaw.us/documents/opinion/riker-v-commissioner-6-bta-890--72155366085e7db3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/72155366085e7db3.png","thumbnail_width":1200,"thumbnail_height":630}