{"version":"1.0","type":"link","title":"Beard v. Commissioner","url":"https://uplaw.us/documents/tax/beard-v-commissioner-4-tc-756--de8beb2064080153","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/de8beb2064080153.png","thumbnail_width":1200,"thumbnail_height":630}