{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/382474624"
      "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" : [ "In cases involving TEFRA consolidated audit procedures, the Tax Court determined whether an item was a partnership item and the correct statute of limitation period." ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "aicpa.org" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/170244958"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/382474624"] } } }
