{"version":"1.0","type":"link","title":"Timken v. Commissioner","url":"https://uplaw.us/documents/opinion/timken-v-commissioner-47-bta-494--17254dee1105f06c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/17254dee1105f06c.png","thumbnail_width":1200,"thumbnail_height":630}