{"version":"1.0","type":"link","title":"Bogard v. Commissioner","url":"https://uplaw.us/documents/tax/bogard-v-commissioner-59-tc-97--c32cf59a7aedba02","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c32cf59a7aedba02.png","thumbnail_width":1200,"thumbnail_height":630}