{"version":"1.0","type":"link","title":"Hedden v. Commissioner","url":"https://uplaw.us/documents/opinion/hedden-v-commissioner-37-bta-1082--8b33644292317b8f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/8b33644292317b8f.png","thumbnail_width":1200,"thumbnail_height":630}