{"version":"1.0","type":"link","title":"Heller v. Commissioner","url":"https://uplaw.us/documents/opinion/heller-v-commissioner-41-bta-1020--a7825e493003ca63","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a7825e493003ca63.png","thumbnail_width":1200,"thumbnail_height":630}