{"version":"1.0","type":"link","title":"General Smelting Co. v. Commissioner","url":"https://uplaw.us/documents/tax/general-smelting-co-v-commissioner-4-tc-313--946c95db61d8689c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/946c95db61d8689c.png","thumbnail_width":1200,"thumbnail_height":630}