{"version":"1.0","type":"link","title":"Frelmort Realty Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/frelmort-realty-corp-v-commissioner-29-bta-181--daa27bab25c0d0e2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/daa27bab25c0d0e2.png","thumbnail_width":1200,"thumbnail_height":630}