{"version":"1.0","type":"link","title":"Hotel Astoria v. Commissioner","url":"https://uplaw.us/documents/opinion/hotel-astoria-v-commissioner-42-bta-759--48c30437ff12e344","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/48c30437ff12e344.png","thumbnail_width":1200,"thumbnail_height":630}