{"version":"1.0","type":"link","title":"South Penn Oil Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/south-penn-oil-co-v-commissioner-20-bta-1180--089a047c64988b4d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/089a047c64988b4d.png","thumbnail_width":1200,"thumbnail_height":630}