{"version":"1.0","type":"link","title":"Battelle v. Commissioner","url":"https://uplaw.us/documents/opinion/battelle-v-commissioner-47-bta-117--9560ba02e5c4d6a0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9560ba02e5c4d6a0.png","thumbnail_width":1200,"thumbnail_height":630}