{"version":"1.0","type":"link","title":"Hermax Co. v. Commissioner","url":"https://uplaw.us/documents/tax/hermax-co-v-commissioner-11-tc-442--5393338f052dcfff","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5393338f052dcfff.png","thumbnail_width":1200,"thumbnail_height":630}