{"version":"1.0","type":"link","title":"Hartley v. Commissioner","url":"https://uplaw.us/documents/tax/hartley-v-commissioner-23-tc-353--5a336e52f05bae09","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5a336e52f05bae09.png","thumbnail_width":1200,"thumbnail_height":630}