{"version":"1.0","type":"link","title":"Biggs v. Commissioner","url":"https://uplaw.us/documents/tax/biggs-v-commissioner-69-tc-905--f2e1ca07bff68dfb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f2e1ca07bff68dfb.png","thumbnail_width":1200,"thumbnail_height":630}