{"version":"1.0","type":"link","title":"Harmston v. Commissioner","url":"https://uplaw.us/documents/tax/harmston-v-commissioner-61-tc-216--508a847efe1e4b01","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/508a847efe1e4b01.png","thumbnail_width":1200,"thumbnail_height":630}