{"version":"1.0","type":"link","title":"Fish v. Commissioner","url":"https://uplaw.us/documents/opinion/fish-v-commissioner-45-bta-120--ad6e7ef3dd3ce7ab","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/ad6e7ef3dd3ce7ab.png","thumbnail_width":1200,"thumbnail_height":630}