{"version":"1.0","type":"link","title":"Seven-Up Co. v. Commissioner","url":"https://uplaw.us/documents/tax/seven-up-co-v-commissioner-14-tc-965--0975f92742f11d5f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/0975f92742f11d5f.png","thumbnail_width":1200,"thumbnail_height":630}