{"version":"1.0","type":"link","title":"Black Motor Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/black-motor-co-v-commissioner-41-bta-300--2b52db2844137958","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2b52db2844137958.png","thumbnail_width":1200,"thumbnail_height":630}