{"version":"1.0","type":"link","title":"United Carbon Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/united-carbon-co-v-commissioner-32-bta-1000--4c97e1318a19f1b1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4c97e1318a19f1b1.png","thumbnail_width":1200,"thumbnail_height":630}