{"version":"1.0","type":"link","title":"Hotel de France Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/hotel-de-france-co-v-commissioner-1-bta-28--3214f1638791089e","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3214f1638791089e.png","thumbnail_width":1200,"thumbnail_height":630}