{"version":"1.0","type":"link","title":"Zimmerman Steel Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/zimmerman-steel-co-v-commissioner-45-bta-1041--1e22b0c5e33607e1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1e22b0c5e33607e1.png","thumbnail_width":1200,"thumbnail_height":630}