{"version":"1.0","type":"link","title":"Belfast Inv. Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/belfast-inv-co-v-commissioner-17-bta-213--5830fd7def99aa80","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5830fd7def99aa80.png","thumbnail_width":1200,"thumbnail_height":630}