{"version":"1.0","type":"link","title":"P. Dougherty Co. v. Commissioner","url":"https://uplaw.us/documents/tax/p-dougherty-co-v-commissioner-5-tc-791--af8c75b6053fc950","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/af8c75b6053fc950.png","thumbnail_width":1200,"thumbnail_height":630}