{"version":"1.0","type":"link","title":"Kessler v. Commissioner","url":"https://uplaw.us/documents/opinion/kessler-v-commissioner-39-bta-646--1c938cfc643c6054","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1c938cfc643c6054.png","thumbnail_width":1200,"thumbnail_height":630}