{"version":"1.0","type":"link","title":"Elkhorn Coal Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/elkhorn-coal-co-v-commissioner-34-bta-845--b82e0bcad1e2a690","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b82e0bcad1e2a690.png","thumbnail_width":1200,"thumbnail_height":630}