{"version":"1.0","type":"link","title":"Hughes v. Commissioner","url":"https://uplaw.us/documents/opinion/hughes-v-commissioner-8-bta-206--15f278e760564974","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/15f278e760564974.png","thumbnail_width":1200,"thumbnail_height":630}