{"version":"1.0","type":"link","title":"Oil Shares, Inc. v. Commissioner","url":"https://uplaw.us/documents/opinion/oil-shares-inc-v-commissioner-29-bta-664--82e48387c0efb22a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/82e48387c0efb22a.png","thumbnail_width":1200,"thumbnail_height":630}