{"version":"1.0","type":"link","title":"L. Hyman & Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/l-hyman-and-co-v-commissioner-21-bta-159--3cf1efc72d34a8ee","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/3cf1efc72d34a8ee.png","thumbnail_width":1200,"thumbnail_height":630}