{"version":"1.0","type":"link","title":"Elkins v. Commissioner","url":"https://uplaw.us/documents/opinion/elkins-v-commissioner-12-bta-1058--19373125cd69fc8b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/19373125cd69fc8b.png","thumbnail_width":1200,"thumbnail_height":630}