{"version":"1.0","type":"link","title":"Plant v. Commissioner","url":"https://uplaw.us/documents/opinion/plant-v-commissioner-30-bta-133--cb7d6f7edc2cb1e1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cb7d6f7edc2cb1e1.png","thumbnail_width":1200,"thumbnail_height":630}