{"version":"1.0","type":"link","title":"Arc Realty Co. v. Commissioner","url":"https://uplaw.us/documents/tax/arc-realty-co-v-commissioner-34-tc-484--8f63537ba635da1f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8f63537ba635da1f.png","thumbnail_width":1200,"thumbnail_height":630}