{"version":"1.0","type":"link","title":"Field & Start, Inc. v. Commissioner","url":"https://uplaw.us/documents/opinion/field-and-start-inc-v-commissioner-17-bta-1206--72bd98fc094a6ee8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/72bd98fc094a6ee8.png","thumbnail_width":1200,"thumbnail_height":630}