{"version":"1.0","type":"link","title":"Winter Realty & Constr. Co. v. Commissioner","url":"https://uplaw.us/documents/tax/winter-realty-and-constr-co-v-commissioner-2-tc-38--48423bfb1d465985","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/48423bfb1d465985.png","thumbnail_width":1200,"thumbnail_height":630}