{"version":"1.0","type":"link","title":"Harbin v. Commissioner","url":"https://uplaw.us/documents/tax/harbin-v-commissioner-40-tc-373--e57abe51d2d0c3d5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e57abe51d2d0c3d5.png","thumbnail_width":1200,"thumbnail_height":630}