{"version":"1.0","type":"link","title":"Harris-Emery Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/harris-emery-co-v-commissioner-37-bta-958--0e7f087953aa42f2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0e7f087953aa42f2.png","thumbnail_width":1200,"thumbnail_height":630}