{"version":"1.0","type":"link","title":"Hooper v. Commissioner","url":"https://uplaw.us/documents/opinion/hooper-v-commissioner-41-bta-114--0efa36166abb603b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0efa36166abb603b.png","thumbnail_width":1200,"thumbnail_height":630}