{"version":"1.0","type":"link","title":"Hotel Sulgrave, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/hotel-sulgrave-inc-v-commissioner-21-tc-619--b7a472872dc235ed","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b7a472872dc235ed.png","thumbnail_width":1200,"thumbnail_height":630}