{"version":"1.0","type":"link","title":"Summerill Tubing Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/summerill-tubing-co-v-commissioner-36-bta-347--cf067bd32ff22e2f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/cf067bd32ff22e2f.png","thumbnail_width":1200,"thumbnail_height":630}