{"version":"1.0","type":"link","title":"Heft v. Commissioner","url":"https://uplaw.us/documents/tax/heft-v-commissioner-34-tc-86--289af8a3a172b911","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/289af8a3a172b911.png","thumbnail_width":1200,"thumbnail_height":630}