{"version":"1.0","type":"link","title":"Baker v. Commissioner","url":"https://uplaw.us/documents/tax/baker-v-commissioner-83-tc-822--3606da5e5cf13d21","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3606da5e5cf13d21.png","thumbnail_width":1200,"thumbnail_height":630}