{"version":"1.0","type":"link","title":"Carland, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/carland-inc-v-commissioner-90-tc-505--7b320d844ff731e6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7b320d844ff731e6.png","thumbnail_width":1200,"thumbnail_height":630}