{"version":"1.0","type":"link","title":"KERBAUCH v. COMMISSIONER","url":"https://uplaw.us/documents/opinion/kerbauch-v-commissioner-29-bta-1014--17c29136274d2f64","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/17c29136274d2f64.png","thumbnail_width":1200,"thumbnail_height":630}