{"version":"1.0","type":"link","title":"Elmhirst v. Commissioner","url":"https://uplaw.us/documents/opinion/elmhirst-v-commissioner-41-bta-348--6a138ae5a60391d7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/6a138ae5a60391d7.png","thumbnail_width":1200,"thumbnail_height":630}