{"version":"1.0","type":"link","title":"Fisher v. Commissioner","url":"https://uplaw.us/documents/opinion/fisher-v-commissioner-29-bta-1041--1b3ee0de0b5be744","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1b3ee0de0b5be744.png","thumbnail_width":1200,"thumbnail_height":630}