{"version":"1.0","type":"link","title":"F. T. S. Associates, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/f-t-s-associates-inc-v-commissioner-58-tc-207--893d89ff98943a90","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/893d89ff98943a90.png","thumbnail_width":1200,"thumbnail_height":630}