{"version":"1.0","type":"link","title":"Normac, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/normac-inc-v-commissioner-90-tc-142--ba6e5f6cd936e85a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ba6e5f6cd936e85a.png","thumbnail_width":1200,"thumbnail_height":630}