{"version":"1.0","type":"link","title":"Pearsall v. Commissioner","url":"https://uplaw.us/documents/opinion/pearsall-v-commissioner-10-bta-467--41f56e9ddc942761","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/41f56e9ddc942761.png","thumbnail_width":1200,"thumbnail_height":630}