{"version":"1.0","type":"link","title":"Frank & Seder Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/frank-and-seder-co-v-commissioner-13-bta-1--0ac192132f13fade","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0ac192132f13fade.png","thumbnail_width":1200,"thumbnail_height":630}