{"version":"1.0","type":"link","title":"Union P. R. Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/union-p-r-co-v-commissioner-32-bta-383--3621700225491e93","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3621700225491e93.png","thumbnail_width":1200,"thumbnail_height":630}