{"version":"1.0","type":"link","title":"Electric & Neon, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/electric-and-neon-inc-v-commissioner-56-tc-1324--6bf7d0fda5299343","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6bf7d0fda5299343.png","thumbnail_width":1200,"thumbnail_height":630}