{"version":"1.0","type":"link","title":"RESSETER v. COMMISSIONER","url":"https://uplaw.us/documents/opinion/resseter-v-commissioner-12-bta-254--5be4a118788aab45","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5be4a118788aab45.png","thumbnail_width":1200,"thumbnail_height":630}