{"version":"1.0","type":"link","title":"Eline Realty Co. v. Commissioner","url":"https://uplaw.us/documents/tax/eline-realty-co-v-commissioner-35-tc-1--54831bf68e72a18f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/54831bf68e72a18f.png","thumbnail_width":1200,"thumbnail_height":630}