{"version":"1.0","type":"link","title":"Rowan Drilling Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/rowan-drilling-co-v-commissioner-44-bta-189--a0f850bd702c2804","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a0f850bd702c2804.png","thumbnail_width":1200,"thumbnail_height":630}