{"version":"1.0","type":"link","title":"Exchange State Bank v. Commissioner","url":"https://uplaw.us/documents/tax/exchange-state-bank-v-commissioner-8-tc-721--b570aa81f977cba3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b570aa81f977cba3.png","thumbnail_width":1200,"thumbnail_height":630}