{"version":"1.0","type":"link","title":"Kremer v. Commissioner","url":"https://uplaw.us/documents/opinion/kremer-v-commissioner-31-bta-566--7b52a98643f76b8b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7b52a98643f76b8b.png","thumbnail_width":1200,"thumbnail_height":630}