{"version":"1.0","type":"link","title":"Hertig v. Commissioner","url":"https://uplaw.us/documents/tax/hertig-v-commissioner-19-tc-109--63d1aae9d99d19ff","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/63d1aae9d99d19ff.png","thumbnail_width":1200,"thumbnail_height":630}