{"version":"1.0","type":"link","title":"Hopkinson v. Commissioner","url":"https://uplaw.us/documents/opinion/hopkinson-v-commissioner-42-bta-580--75fb7e13fea93fa7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/75fb7e13fea93fa7.png","thumbnail_width":1200,"thumbnail_height":630}