{"version":"1.0","type":"link","title":"Harvey Coal Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/harvey-coal-corp-v-commissioner-24-bta-793--1eb1719446140f4a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1eb1719446140f4a.png","thumbnail_width":1200,"thumbnail_height":630}