{"version":"1.0","type":"link","title":"Elliott v. Commissioner","url":"https://uplaw.us/documents/tax/elliott-v-commissioner-84-tc-227--c9d32c3e2f212662","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c9d32c3e2f212662.png","thumbnail_width":1200,"thumbnail_height":630}