{"version":"1.0","type":"link","title":"Warner v. Commissioner","url":"https://uplaw.us/documents/opinion/warner-v-commissioner-42-bta-954--d1010a6565f35830","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d1010a6565f35830.png","thumbnail_width":1200,"thumbnail_height":630}