{"version":"1.0","type":"link","title":"Hoffman v. Commissioner","url":"https://uplaw.us/documents/opinion/hoffman-v-commissioner-40-bta-459--aa8cbf554f458c5e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/aa8cbf554f458c5e.png","thumbnail_width":1200,"thumbnail_height":630}