{"version":"1.0","type":"link","title":"Dial USA, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/dial-usa-inc-v-commissioner-95-tc-1--4fb69b1a51d84987","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4fb69b1a51d84987.png","thumbnail_width":1200,"thumbnail_height":630}