{"version":"1.0","type":"link","title":"First Nat'l Bank v. Commissioner","url":"https://uplaw.us/documents/opinion/first-natl-bank-v-commissioner-35-bta-876--4ef8f8bb9d3b4afc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4ef8f8bb9d3b4afc.png","thumbnail_width":1200,"thumbnail_height":630}