{"version":"1.0","type":"link","title":"Carl Marks & Co. v. Commissioner","url":"https://uplaw.us/documents/tax/carl-marks-and-co-v-commissioner-12-tc-1196--afc8cd6978a60f95","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/afc8cd6978a60f95.png","thumbnail_width":1200,"thumbnail_height":630}