{"version":"1.0","type":"link","title":"Kiesau Petroleum Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/kiesau-petroleum-corp-v-commissioner-42-bta-69--e7c8954ba9686dbc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/e7c8954ba9686dbc.png","thumbnail_width":1200,"thumbnail_height":630}