{"version":"1.0","type":"link","title":"Fraser v. Commissioner","url":"https://uplaw.us/documents/opinion/fraser-v-commissioner-6-bta-997--d72efbdf0f69eef8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/d72efbdf0f69eef8.png","thumbnail_width":1200,"thumbnail_height":630}