{"version":"1.0","type":"link","title":"Fleischmann v. Commissioner","url":"https://uplaw.us/documents/opinion/fleischmann-v-commissioner-40-bta-672--d13e17ef0fd7617b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d13e17ef0fd7617b.png","thumbnail_width":1200,"thumbnail_height":630}