{"version":"1.0","type":"link","title":"Luthe Hardware Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/luthe-hardware-co-v-commissioner-6-bta-53--02772b36ec799afc","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/02772b36ec799afc.png","thumbnail_width":1200,"thumbnail_height":630}