{"version":"1.0","type":"link","title":"Ruspyn Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/ruspyn-corp-v-commissioner-18-tc-769--3d440f1eb638422a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3d440f1eb638422a.png","thumbnail_width":1200,"thumbnail_height":630}