{"version":"1.0","type":"link","title":"Carter, Rice & Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/carter-rice-and-co-v-commissioner-28-bta-687--fe8343ce56ef871f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/fe8343ce56ef871f.png","thumbnail_width":1200,"thumbnail_height":630}