{"version":"1.0","type":"link","title":"Hobbs Western Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/hobbs-western-co-v-commissioner-43-bta-5--769288b72db1bf76","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/769288b72db1bf76.png","thumbnail_width":1200,"thumbnail_height":630}