{"version":"1.0","type":"link","title":"Heman v. Commissioner","url":"https://uplaw.us/documents/tax/heman-v-commissioner-32-tc-479--4d343e65fc2b7f21","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4d343e65fc2b7f21.png","thumbnail_width":1200,"thumbnail_height":630}