{"version":"1.0","type":"link","title":"Peoples Bank & Trust Co. v. Commissioner","url":"https://uplaw.us/documents/tax/peoples-bank-and-trust-co-v-commissioner-50-tc-750--f5a55dc89c440412","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f5a55dc89c440412.png","thumbnail_width":1200,"thumbnail_height":630}