{"version":"1.0","type":"link","title":"Hart v. Commissioner","url":"https://uplaw.us/documents/opinion/hart-v-commissioner-21-bta-1001--04075b5b658f23d7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/04075b5b658f23d7.png","thumbnail_width":1200,"thumbnail_height":630}