{"version":"1.0","type":"link","title":"West Production Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/west-production-co-v-commissioner-41-bta-1043--1ad733229e9436bd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1ad733229e9436bd.png","thumbnail_width":1200,"thumbnail_height":630}