{"version":"1.0","type":"link","title":"Spanish Trail Land Co. v. Commissioner","url":"https://uplaw.us/documents/tax/spanish-trail-land-co-v-commissioner-10-tc-430--03a9bb5630311373","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/03a9bb5630311373.png","thumbnail_width":1200,"thumbnail_height":630}