{"version":"1.0","type":"link","title":"Old Farmers Oil Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/old-farmers-oil-co-v-commissioner-12-bta-203--713f922e7f75e525","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/713f922e7f75e525.png","thumbnail_width":1200,"thumbnail_height":630}