{"version":"1.0","type":"link","title":"Heidt v. Commissioner","url":"https://uplaw.us/documents/tax/heidt-v-commissioner-8-tc-969--b333dde1fdf4b4b9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b333dde1fdf4b4b9.png","thumbnail_width":1200,"thumbnail_height":630}