{"version":"1.0","type":"link","title":"Heuer v. Commissioner","url":"https://uplaw.us/documents/tax/heuer-v-commissioner-32-tc-947--067e6246103e1a77","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/067e6246103e1a77.png","thumbnail_width":1200,"thumbnail_height":630}