{"version":"1.0","type":"link","title":"Horrmann v. Commissioner","url":"https://uplaw.us/documents/tax/horrmann-v-commissioner-17-tc-903--9fb80a4410970802","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9fb80a4410970802.png","thumbnail_width":1200,"thumbnail_height":630}