{"version":"1.0","type":"link","title":"Hill v. Commissioner","url":"https://uplaw.us/documents/opinion/hill-v-commissioner-27-bta-73--b353729e2c15fb82","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/b353729e2c15fb82.png","thumbnail_width":1200,"thumbnail_height":630}