{"version":"1.0","type":"link","title":"Harvey Coal Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/harvey-coal-corp-v-commissioner-12-tc-596--323855fe17f497ba","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/323855fe17f497ba.png","thumbnail_width":1200,"thumbnail_height":630}