{"version":"1.0","type":"link","title":"Heide v. Commissioner","url":"https://uplaw.us/documents/tax/heide-v-commissioner-8-tc-314--8079c5c37b283e7b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/8079c5c37b283e7b.png","thumbnail_width":1200,"thumbnail_height":630}