{"version":"1.0","type":"link","title":"Liberty Ins. Bank v. Commissioner","url":"https://uplaw.us/documents/opinion/liberty-ins-bank-v-commissioner-14-bta-1428--6a3b12ab1dfe0db5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6a3b12ab1dfe0db5.png","thumbnail_width":1200,"thumbnail_height":630}