{"version":"1.0","type":"link","title":"Record Abstract Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/record-abstract-co-v-commissioner-2-bta-628--2c2740ae7264e32d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2c2740ae7264e32d.png","thumbnail_width":1200,"thumbnail_height":630}