{"version":"1.0","type":"link","title":"Loewi & Co. v. Commissioner","url":"https://uplaw.us/documents/tax/loewi-and-co-v-commissioner-23-tc-486--aadaf4ebd30adc14","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/aadaf4ebd30adc14.png","thumbnail_width":1200,"thumbnail_height":630}