{"version":"1.0","type":"link","title":"Columbia Iron & Metal Co. v. Commissioner","url":"https://uplaw.us/documents/tax/columbia-iron-and-metal-co-v-commissioner-61-tc-5--1442d7ffa401adbe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1442d7ffa401adbe.png","thumbnail_width":1200,"thumbnail_height":630}