{"version":"1.0","type":"link","title":"Hemphill v. Commissioner","url":"https://uplaw.us/documents/opinion/hemphill-v-commissioner-25-bta-1351--13264acfda37c4c1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/13264acfda37c4c1.png","thumbnail_width":1200,"thumbnail_height":630}