{"version":"1.0","type":"link","title":"Peruna Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/peruna-co-v-commissioner-11-bta-1180--c762b509ea7380ac","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/c762b509ea7380ac.png","thumbnail_width":1200,"thumbnail_height":630}