{"version":"1.0","type":"link","title":"Horton v. Commissioner","url":"https://uplaw.us/documents/tax/horton-v-commissioner-13-tc-143--3569aa64653c05e4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3569aa64653c05e4.png","thumbnail_width":1200,"thumbnail_height":630}