{"version":"1.0","type":"link","title":"Heyman v. Commissioner","url":"https://uplaw.us/documents/tax/heyman-v-commissioner-70-tc-482--436a778e4758f606","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/436a778e4758f606.png","thumbnail_width":1200,"thumbnail_height":630}