{"version":"1.0","type":"link","title":"Libby & Blouin, Ltd. v. Commissioner","url":"https://uplaw.us/documents/opinion/libby-and-blouin-ltd-v-commissioner-4-bta-910--33a1801c6bc88c8e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/33a1801c6bc88c8e.png","thumbnail_width":1200,"thumbnail_height":630}