{"version":"1.0","type":"link","title":"Seaboard Commercial Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/seaboard-commercial-corp-v-commissioner-28-tc-1034--16e2af82a98a967e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/16e2af82a98a967e.png","thumbnail_width":1200,"thumbnail_height":630}