{"version":"1.0","type":"link","title":"Arlette Coat Co. v. Commissioner","url":"https://uplaw.us/documents/tax/arlette-coat-co-v-commissioner-14-tc-751--460e37c979674ea5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/460e37c979674ea5.png","thumbnail_width":1200,"thumbnail_height":630}