{"version":"1.0","type":"link","title":"Rail Joint Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/rail-joint-co-v-commissioner-22-bta-1277--af64bed9d2f87cf0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/af64bed9d2f87cf0.png","thumbnail_width":1200,"thumbnail_height":630}