{"version":"1.0","type":"link","title":"Harwood v. Commissioner","url":"https://uplaw.us/documents/tax/harwood-v-commissioner-82-tc-239--bc5b862cf065234c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bc5b862cf065234c.png","thumbnail_width":1200,"thumbnail_height":630}