{"version":"1.0","type":"link","title":"Superheater Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/superheater-co-v-commissioner-12-bta-5--5c2f6039cb67fb6f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/5c2f6039cb67fb6f.png","thumbnail_width":1200,"thumbnail_height":630}