{"version":"1.0","type":"link","title":"Boyer v. Commissioner","url":"https://uplaw.us/documents/tax/boyer-v-commissioner-69-tc-521--2bc7b1f463f9f077","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2bc7b1f463f9f077.png","thumbnail_width":1200,"thumbnail_height":630}