{"version":"1.0","type":"link","title":"United States Guar. Co. v. Commissioner","url":"https://uplaw.us/documents/tax/united-states-guar-co-v-commissioner-8-tcm-510--48a09cd86590fca5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/48a09cd86590fca5.png","thumbnail_width":1200,"thumbnail_height":630}