{"version":"1.0","type":"link","title":"Kissel v. Commissioner","url":"https://uplaw.us/documents/opinion/kissel-v-commissioner-15-bta-705--9e51d69f941eacab","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9e51d69f941eacab.png","thumbnail_width":1200,"thumbnail_height":630}