{"version":"1.0","type":"link","title":"Fisher v. Commissioner","url":"https://uplaw.us/documents/opinion/fisher-v-commissioner-28-bta-1164--53c5b94a77626f20","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/53c5b94a77626f20.png","thumbnail_width":1200,"thumbnail_height":630}