{"version":"1.0","type":"link","title":"Burns v. Commissioner","url":"https://uplaw.us/documents/tax/burns-v-commissioner-21-tc-857--13b422618a196338","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/13b422618a196338.png","thumbnail_width":1200,"thumbnail_height":630}