{"version":"1.0","type":"link","title":"Sealy Power, Ltd. v. Commissioner","url":"https://uplaw.us/documents/ca5/sealy-power-ltd-v-commissioner-46-f3d-382--0587546d60d5c980","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/0587546d60d5c980.png","thumbnail_width":1200,"thumbnail_height":630}