{"version":"1.0","type":"link","title":"Western Construction Co. v. Commissioner","url":"https://uplaw.us/documents/tax/western-construction-co-v-commissioner-14-tc-453--2a22e11f42cc478a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2a22e11f42cc478a.png","thumbnail_width":1200,"thumbnail_height":630}