{"version":"1.0","type":"link","title":"TORRENS v. COMMISSIONER","url":"https://uplaw.us/documents/opinion/torrens-v-commissioner-31-bta-787--29849f0d82efc1d2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/29849f0d82efc1d2.png","thumbnail_width":1200,"thumbnail_height":630}