{"version":"1.0","type":"link","title":"Harvey v. Commissioner","url":"https://uplaw.us/documents/tax/harvey-v-commissioner-32-tc-1368--f4b66c74b9d6dc52","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f4b66c74b9d6dc52.png","thumbnail_width":1200,"thumbnail_height":630}