{"version":"1.0","type":"link","title":"Arc Realty Co. v. Commissioner","url":"https://uplaw.us/documents/ca8/arc-realty-co-v-commissioner-295-f2d-98--7a808e96e3f311b8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Eighth Circuit","thumbnail_url":"https://uplaw.us/og/7a808e96e3f311b8.png","thumbnail_width":1200,"thumbnail_height":630}