{"version":"1.0","type":"link","title":"Kier v. Commissioner","url":"https://uplaw.us/documents/opinion/kier-v-commissioner-28-bta-633--6009f0dcdc5ab938","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6009f0dcdc5ab938.png","thumbnail_width":1200,"thumbnail_height":630}