{"version":"1.0","type":"link","title":"First Nat'l Bank v. Commissioner","url":"https://uplaw.us/documents/tax/first-natl-bank-v-commissioner-16-tc-147--9c252b5ac43fa215","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9c252b5ac43fa215.png","thumbnail_width":1200,"thumbnail_height":630}