{"version":"1.0","type":"link","title":"Heaberlin v. Commissioner","url":"https://uplaw.us/documents/tax/heaberlin-v-commissioner-34-tc-58--a2a1f7fff6a05dbb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a2a1f7fff6a05dbb.png","thumbnail_width":1200,"thumbnail_height":630}