{"version":"1.0","type":"link","title":"Regals Realty Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/regals-realty-co-v-commissioner-43-bta-194--6876c870848d766e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6876c870848d766e.png","thumbnail_width":1200,"thumbnail_height":630}