{"version":"1.0","type":"link","title":"Citizens Mut. Inv. Asso. v. Commissioner","url":"https://uplaw.us/documents/opinion/citizens-mut-inv-asso-v-commissioner-46-bta-48--f5e6a41b2dee31f7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/f5e6a41b2dee31f7.png","thumbnail_width":1200,"thumbnail_height":630}