{"version":"1.0","type":"link","title":"Bernicedale Coal Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/bernicedale-coal-co-v-commissioner-16-bta-696--2a6f3a489a34885f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2a6f3a489a34885f.png","thumbnail_width":1200,"thumbnail_height":630}