{"version":"1.0","type":"link","title":"Local Finance Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/local-finance-corp-v-commissioner-48-tc-773--e3a81eefc664a2a9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e3a81eefc664a2a9.png","thumbnail_width":1200,"thumbnail_height":630}