{"version":"1.0","type":"link","title":"John Kelley Co. v. Commissioner","url":"https://uplaw.us/documents/tax/john-kelley-co-v-commissioner-1-tc-457--bae01939034bb4c0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bae01939034bb4c0.png","thumbnail_width":1200,"thumbnail_height":630}