{"version":"1.0","type":"link","title":"Pipe v. Commissioner","url":"https://uplaw.us/documents/tax/pipe-v-commissioner-23-tc-99--5246e14c4c3d45dd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5246e14c4c3d45dd.png","thumbnail_width":1200,"thumbnail_height":630}