{"version":"1.0","type":"link","title":"Horrmann v. Commissioner","url":"https://uplaw.us/documents/opinion/horrmann-v-commissioner-34-bta-1178--7e0776740dd9735f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7e0776740dd9735f.png","thumbnail_width":1200,"thumbnail_height":630}