{"version":"1.0","type":"link","title":"Limericks, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/limericks-inc-v-commissioner-7-tc-1129--6c8cc481490d8536","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6c8cc481490d8536.png","thumbnail_width":1200,"thumbnail_height":630}