{"version":"1.0","type":"link","title":"Pacific Nat'l Bank v. Commissioner","url":"https://uplaw.us/documents/opinion/pacific-natl-bank-v-commissioner-40-bta-128--1c5c3496295486c1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1c5c3496295486c1.png","thumbnail_width":1200,"thumbnail_height":630}