{"version":"1.0","type":"link","title":"Pancoast Hotel Co. v. Commissioner","url":"https://uplaw.us/documents/tax/pancoast-hotel-co-v-commissioner-2-tc-362--87efaa6d877aba1e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/87efaa6d877aba1e.png","thumbnail_width":1200,"thumbnail_height":630}