{"version":"1.0","type":"link","title":"Heyl v. Commissioner","url":"https://uplaw.us/documents/opinion/heyl-v-commissioner-34-bta-223--f039a08ab7a1119f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/f039a08ab7a1119f.png","thumbnail_width":1200,"thumbnail_height":630}