{"version":"1.0","type":"link","title":"Electrical Fittings Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/electrical-fittings-corp-v-commissioner-33-tc-1026--fcc54180aaaa3e6d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/fcc54180aaaa3e6d.png","thumbnail_width":1200,"thumbnail_height":630}