{"version":"1.0","type":"link","title":"Pierce Oil Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/pierce-oil-corp-v-commissioner-30-bta-469--66d5655c09844472","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/66d5655c09844472.png","thumbnail_width":1200,"thumbnail_height":630}