{"version":"1.0","type":"link","title":"Old Point Nat'l Bank v. Commissioner","url":"https://uplaw.us/documents/opinion/old-point-natl-bank-v-commissioner-39-bta-343--b418493f1af8d618","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b418493f1af8d618.png","thumbnail_width":1200,"thumbnail_height":630}