{"version":"1.0","type":"link","title":"Hesselink v. Commissioner","url":"https://uplaw.us/documents/tax/hesselink-v-commissioner-97-tc-94--e1ad7bb1cd6d94f8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e1ad7bb1cd6d94f8.png","thumbnail_width":1200,"thumbnail_height":630}