{"version":"1.0","type":"link","title":"Varnell v. Commissioner","url":"https://uplaw.us/documents/opinion/varnell-v-commissioner-28-bta-231--4c1a67f6bdce5722","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4c1a67f6bdce5722.png","thumbnail_width":1200,"thumbnail_height":630}