{"version":"1.0","type":"link","title":"Borall Corp. v. Commissioner","url":"https://uplaw.us/documents/ca2/borall-corp-v-commissioner-167-f2d-865--d31df94c9c9ce6ce","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/d31df94c9c9ce6ce.png","thumbnail_width":1200,"thumbnail_height":630}