{"version":"1.0","type":"link","title":"Hearn v. Commissioner","url":"https://uplaw.us/documents/tax/hearn-v-commissioner-36-tc-672--2b2ab1d07633d059","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2b2ab1d07633d059.png","thumbnail_width":1200,"thumbnail_height":630}