{"version":"1.0","type":"link","title":"Barker v. Commissioner","url":"https://uplaw.us/documents/tax/barker-v-commissioner-24-tc-1160--c9177686cb71b82b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c9177686cb71b82b.png","thumbnail_width":1200,"thumbnail_height":630}