{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/148091184"
      "properties" : {
        "http://www.w3.org/1999/02/22-rdf-syntax-ns#type" : [ "http://www.w3.org/ns/prov#Entity" ] ,
        "http://www.w3.org/ns/prov#value" : [ "If we read the phrase tax ???incurred by the estate???as excluding tax liabilities incurred while the farmer is in Chapter 12 bankruptcy, we must read it as excluding not only capital gains taxes but also other kinds of taxes, such as an employer???s share of Social Security taxes, Medicare taxes, or other employee taxes." ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "cornell.edu" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/330304161"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/148091184"] } } }
