{"version":"1.0","type":"link","title":"Hoagland Corp. v. Commissioner","url":"https://uplaw.us/documents/opinion/hoagland-corp-v-commissioner-42-bta-13--0aa9d33b191441ea","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0aa9d33b191441ea.png","thumbnail_width":1200,"thumbnail_height":630}