{"version":"1.0","type":"link","title":"Spear Box Co. v. Commissioner","url":"https://uplaw.us/documents/tax/spear-box-co-v-commissioner-13-tc-238--89af8c6ef9c6cac1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/89af8c6ef9c6cac1.png","thumbnail_width":1200,"thumbnail_height":630}