{"version":"1.0","type":"link","title":"Pelican Ice Co. v. Commissioner","url":"https://uplaw.us/documents/ca5/pelican-ice-co-v-commissioner-37-f2d-285--6403acc7d870f40b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/6403acc7d870f40b.png","thumbnail_width":1200,"thumbnail_height":630}