{"version":"1.0","type":"link","title":"Texas--Empire Pipe Line Co. v. Commissioner","url":"https://uplaw.us/documents/tax/texas-empire-pipe-line-co-v-commissioner-10-tc-140--1b074845ce0ec29e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1b074845ce0ec29e.png","thumbnail_width":1200,"thumbnail_height":630}