{"version":"1.0","type":"link","title":"Universal Atlas Cement Co. v. Commissioner","url":"https://uplaw.us/documents/tax/universal-atlas-cement-co-v-commissioner-9-tc-971--197fc17a7a65580b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/197fc17a7a65580b.png","thumbnail_width":1200,"thumbnail_height":630}