{"version":"1.0","type":"link","title":"Stetson & Ellison v. Commissioner","url":"https://uplaw.us/documents/opinion/stetson-and-ellison-v-commissioner-11-bta-397--4b53370ba3ea99da","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4b53370ba3ea99da.png","thumbnail_width":1200,"thumbnail_height":630}