{"version":"1.0","type":"link","title":"Ragland Investment Co. v. Commissioner","url":"https://uplaw.us/documents/tax/ragland-investment-co-v-commissioner-52-tc-867--16a1da482c7d2bc7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/16a1da482c7d2bc7.png","thumbnail_width":1200,"thumbnail_height":630}