{"version":"1.0","type":"link","title":"Fleitmann v. Commissioner","url":"https://uplaw.us/documents/opinion/fleitmann-v-commissioner-22-bta-1291--b1a960987e5b5b61","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b1a960987e5b5b61.png","thumbnail_width":1200,"thumbnail_height":630}