{"version":"1.0","type":"link","title":"Poncin Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/poncin-corp-v-commissioner-27-bta-328--0448f9b96b725533","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0448f9b96b725533.png","thumbnail_width":1200,"thumbnail_height":630}