{"version":"1.0","type":"link","title":"Putnam Nat'l Bank v. Commissioner","url":"https://uplaw.us/documents/opinion/putnam-natl-bank-v-commissioner-20-bta-45--bdc6d1cc66b72b8b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/bdc6d1cc66b72b8b.png","thumbnail_width":1200,"thumbnail_height":630}