{"version":"1.0","type":"link","title":"Lukens Steel Co. v. Commissioner","url":"https://uplaw.us/documents/tax/lukens-steel-co-v-commissioner-52-tc-764--4fa019f381bebcb3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4fa019f381bebcb3.png","thumbnail_width":1200,"thumbnail_height":630}