{"version":"1.0","type":"link","title":"Elliott v. Commissioner","url":"https://uplaw.us/documents/tax/elliott-v-commissioner-32-tc-283--be49f7a04dd430e9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/be49f7a04dd430e9.png","thumbnail_width":1200,"thumbnail_height":630}