{"version":"1.0","type":"link","title":"Baker v. Comm'r","url":"https://uplaw.us/documents/tax/baker-v-commr-122-tc-143--bee8664ec82e61c5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bee8664ec82e61c5.png","thumbnail_width":1200,"thumbnail_height":630}