{"version":"1.0","type":"link","title":"Ethel D. Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/ethel-d-co-v-commissioner-27-bta-25--79bc8e1f651be9f9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/79bc8e1f651be9f9.png","thumbnail_width":1200,"thumbnail_height":630}