{"version":"1.0","type":"link","title":"Cold Metal Process Co. v. Commissioner","url":"https://uplaw.us/documents/tax/cold-metal-process-co-v-commissioner-17-tc-916--e4c7ff52c5dd6372","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e4c7ff52c5dd6372.png","thumbnail_width":1200,"thumbnail_height":630}