{"version":"1.0","type":"link","title":"S. & M. Plumbing Co. v. Commissioner","url":"https://uplaw.us/documents/tax/s-and-m-plumbing-co-v-commissioner-55-tc-702--44ef21b569647895","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/44ef21b569647895.png","thumbnail_width":1200,"thumbnail_height":630}