{"version":"1.0","type":"link","title":"Baer v. Commissioner","url":"https://uplaw.us/documents/tax/baer-v-commissioner-16-tc-1418--6256c770868f86f8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6256c770868f86f8.png","thumbnail_width":1200,"thumbnail_height":630}