{"version":"1.0","type":"link","title":"Elkins v. Commissioner","url":"https://uplaw.us/documents/tax/elkins-v-commissioner-78-oil-and-gas-rep-631--9f4a558c4a26eda3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9f4a558c4a26eda3.png","thumbnail_width":1200,"thumbnail_height":630}