{"version":"1.0","type":"link","title":"Union Trust Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/union-trust-co-v-commissioner-9-bta-1374--b975295c3958241b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b975295c3958241b.png","thumbnail_width":1200,"thumbnail_height":630}