{"version":"1.0","type":"link","title":"E. B. Elliott Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/e-b-elliott-co-v-commissioner-45-bta-82--228e4dbc45e7dbd4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/228e4dbc45e7dbd4.png","thumbnail_width":1200,"thumbnail_height":630}