{"version":"1.0","type":"link","title":"Time Oil Co. v. Commissioner","url":"https://uplaw.us/documents/tax/time-oil-co-v-commissioner-26-tc-1061--51e8ea8ce94a0a05","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/51e8ea8ce94a0a05.png","thumbnail_width":1200,"thumbnail_height":630}