{"version":"1.0","type":"link","title":"Main Properties, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/main-properties-inc-v-commissioner-4-tc-364--2feb1b5c311fb553","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2feb1b5c311fb553.png","thumbnail_width":1200,"thumbnail_height":630}