{"version":"1.0","type":"link","title":"Hochstetter v. Commissioner","url":"https://uplaw.us/documents/opinion/hochstetter-v-commissioner-34-bta-791--257172eb29d2d2c5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/257172eb29d2d2c5.png","thumbnail_width":1200,"thumbnail_height":630}