{"version":"1.0","type":"link","title":"Gerstle v. Commissioner","url":"https://uplaw.us/documents/opinion/gerstle-v-commissioner-33-bta-830--74d08f02ee4d99e1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/74d08f02ee4d99e1.png","thumbnail_width":1200,"thumbnail_height":630}