{"version":"1.0","type":"link","title":"Hornsby v. Commissioner","url":"https://uplaw.us/documents/opinion/hornsby-v-commissioner-26-bta-591--2f3b8e2d5817c297","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/2f3b8e2d5817c297.png","thumbnail_width":1200,"thumbnail_height":630}