{"version":"1.0","type":"link","title":"Hay v. Commissioner","url":"https://uplaw.us/documents/opinion/hay-v-commissioner-25-bta-96--284a02f966e2b2c3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/284a02f966e2b2c3.png","thumbnail_width":1200,"thumbnail_height":630}