{"version":"1.0","type":"link","title":"Gabriel Co. v. Commissioner","url":"https://uplaw.us/documents/tax/gabriel-co-v-commissioner-13-tc-559--490c8c308436261b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/490c8c308436261b.png","thumbnail_width":1200,"thumbnail_height":630}