{"version":"1.0","type":"link","title":"H. Elkan & Co. v. Commissioner","url":"https://uplaw.us/documents/tax/h-elkan-and-co-v-commissioner-2-tc-597--39b3b9852d878343","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/39b3b9852d878343.png","thumbnail_width":1200,"thumbnail_height":630}