{"version":"1.0","type":"link","title":"Hoffenberg v. Commissioner","url":"https://uplaw.us/documents/ca2/hoffenberg-v-commissioner-223-f2d-470--08ef07cdb3bf1a7c","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/08ef07cdb3bf1a7c.png","thumbnail_width":1200,"thumbnail_height":630}