{"version":"1.0","type":"link","title":"Empire Sprinkler Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/empire-sprinkler-co-v-commissioner-18-bta-1126--02db578b43786f00","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/02db578b43786f00.png","thumbnail_width":1200,"thumbnail_height":630}