{"version":"1.0","type":"link","title":"Heckscher v. Commissioner","url":"https://uplaw.us/documents/opinion/heckscher-v-commissioner-36-bta-1181--aec7bb837f9bc9c5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/aec7bb837f9bc9c5.png","thumbnail_width":1200,"thumbnail_height":630}