{"version":"1.0","type":"link","title":"Ernst Kern Co. v. Commissioner","url":"https://uplaw.us/documents/tax/ernst-kern-co-v-commissioner-1-tc-249--8cf291f6a07a06f4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8cf291f6a07a06f4.png","thumbnail_width":1200,"thumbnail_height":630}