{"version":"1.0","type":"link","title":"Pierce Estates, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/pierce-estates-inc-v-commissioner-3-tc-875--4cd339e0b388bafe","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4cd339e0b388bafe.png","thumbnail_width":1200,"thumbnail_height":630}