{"version":"1.0","type":"link","title":"Horton v. Commissioner","url":"https://uplaw.us/documents/tax/horton-v-commissioner-86-tc-589--3d803a53b2e95c91","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3d803a53b2e95c91.png","thumbnail_width":1200,"thumbnail_height":630}