{"version":"1.0","type":"link","title":"Union Metal Mfg. Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/union-metal-mfg-co-v-commissioner-1-bta-395--23baf908a82e91a3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/23baf908a82e91a3.png","thumbnail_width":1200,"thumbnail_height":630}