{"version":"1.0","type":"link","title":"Liquidating Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/liquidating-co-v-commissioner-33-bta-1173--3d631e76401184b4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3d631e76401184b4.png","thumbnail_width":1200,"thumbnail_height":630}