{"version":"1.0","type":"link","title":"Fulton v. Commissioner","url":"https://uplaw.us/documents/opinion/fulton-v-commissioner-11-bta-641--10eb3c831d1315ad","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/10eb3c831d1315ad.png","thumbnail_width":1200,"thumbnail_height":630}