{"version":"1.0","type":"link","title":"Orange Sec. Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/orange-sec-corp-v-commissioner-45-bta-24--720df132d5240027","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/720df132d5240027.png","thumbnail_width":1200,"thumbnail_height":630}