{"version":"1.0","type":"link","title":"Des Moines Title Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/des-moines-title-co-v-commissioner-39-bta-729--337745892b0560fe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/337745892b0560fe.png","thumbnail_width":1200,"thumbnail_height":630}