{"version":"1.0","type":"link","title":"Pagel, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/pagel-inc-v-commissioner-91-tc-200--d98d0e80548f5c0b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d98d0e80548f5c0b.png","thumbnail_width":1200,"thumbnail_height":630}