{"version":"1.0","type":"link","title":"American Offshore, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/american-offshore-inc-v-commissioner-97-tc-579--2804fd05ee2cd2a1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2804fd05ee2cd2a1.png","thumbnail_width":1200,"thumbnail_height":630}