{"version":"1.0","type":"link","title":"Hartzel v. Commissioner","url":"https://uplaw.us/documents/opinion/hartzel-v-commissioner-40-bta-492--212615ad21e7f422","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/212615ad21e7f422.png","thumbnail_width":1200,"thumbnail_height":630}