{"version":"1.0","type":"link","title":"Sulzberger v. Commissioner","url":"https://uplaw.us/documents/opinion/sulzberger-v-commissioner-33-bta-1093--9668e8dc3a5d8d4a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/9668e8dc3a5d8d4a.png","thumbnail_width":1200,"thumbnail_height":630}