{"version":"1.0","type":"link","title":"Hyman v. Commissioner","url":"https://uplaw.us/documents/opinion/hyman-v-commissioner-28-bta-1231--0683c2311a27239d","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/0683c2311a27239d.png","thumbnail_width":1200,"thumbnail_height":630}