{"version":"1.0","type":"link","title":"Frank Trust of 1927 v. Commissioner","url":"https://uplaw.us/documents/opinion/frank-trust-of-1927-v-commissioner-44-bta-934--a5ce68ca75b8cfeb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a5ce68ca75b8cfeb.png","thumbnail_width":1200,"thumbnail_height":630}