{"version":"1.0","type":"link","title":"Best Lock Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/best-lock-corp-v-commissioner-31-tc-1217--d82838eb886107d0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d82838eb886107d0.png","thumbnail_width":1200,"thumbnail_height":630}