{"version":"1.0","type":"link","title":"Bagley & Sewall Co. v. Commissioner","url":"https://uplaw.us/documents/tax/bagley-and-sewall-co-v-commissioner-20-tc-983--f478b0a0d639420d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f478b0a0d639420d.png","thumbnail_width":1200,"thumbnail_height":630}