{"version":"1.0","type":"link","title":"Terrace Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/terrace-corp-v-commissioner-37-bta-263--2ff049c9576c5bfe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2ff049c9576c5bfe.png","thumbnail_width":1200,"thumbnail_height":630}