{"version":"1.0","type":"link","title":"Pelton Steel Casting Co. v. Commissioner","url":"https://uplaw.us/documents/tax/pelton-steel-casting-co-v-commissioner-28-tc-153--6cb2c97a6f130c2e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/6cb2c97a6f130c2e.png","thumbnail_width":1200,"thumbnail_height":630}