{"version":"1.0","type":"link","title":"Manahan Oil Co. v. Commissioner","url":"https://uplaw.us/documents/tax/manahan-oil-co-v-commissioner-8-tc-1159--6c6d19efce855497","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6c6d19efce855497.png","thumbnail_width":1200,"thumbnail_height":630}