{"version":"1.0","type":"link","title":"Elbert v. Commissioner","url":"https://uplaw.us/documents/opinion/elbert-v-commissioner-45-bta-685--a3e33c14af00962b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a3e33c14af00962b.png","thumbnail_width":1200,"thumbnail_height":630}