{"version":"1.0","type":"link","title":"Merkra Holding Co. v. Commissioner","url":"https://uplaw.us/documents/tax/merkra-holding-co-v-commissioner-27-tc-82--2ebff42e908501c2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2ebff42e908501c2.png","thumbnail_width":1200,"thumbnail_height":630}