{"version":"1.0","type":"link","title":"J. A. Riggs Tractor Co. v. Commissioner","url":"https://uplaw.us/documents/tax/j-a-riggs-tractor-co-v-commissioner-6-tc-889--50df3963dc916043","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/50df3963dc916043.png","thumbnail_width":1200,"thumbnail_height":630}