{"version":"1.0","type":"link","title":"Black Mountain Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/black-mountain-corp-v-commissioner-5-tc-1117--77aab3fb895d7e63","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/77aab3fb895d7e63.png","thumbnail_width":1200,"thumbnail_height":630}