{"version":"1.0","type":"link","title":"Heyn v. Commissioner","url":"https://uplaw.us/documents/tax/heyn-v-commissioner-46-tc-302--df6031d60e8e4bcd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/df6031d60e8e4bcd.png","thumbnail_width":1200,"thumbnail_height":630}