{"version":"1.0","type":"link","title":"Seatree v. Commissioner","url":"https://uplaw.us/documents/opinion/seatree-v-commissioner-25-bta-396--b8d0063d2b585efe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b8d0063d2b585efe.png","thumbnail_width":1200,"thumbnail_height":630}