{"version":"1.0","type":"link","title":"Appeals of Kerr","url":"https://uplaw.us/documents/opinion/appeals-of-kerr-5-bta-1073--04f8646ff7015a6e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/04f8646ff7015a6e.png","thumbnail_width":1200,"thumbnail_height":630}