{"version":"1.0","type":"link","title":"Wickes Boiler Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/wickes-boiler-co-v-commissioner-15-bta-1118--4125762995d31764","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/4125762995d31764.png","thumbnail_width":1200,"thumbnail_height":630}