{"version":"1.0","type":"link","title":"Hay v. Commissioner","url":"https://uplaw.us/documents/tax/hay-v-commissioner-2-tc-460--a79ef67a9f5daa33","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a79ef67a9f5daa33.png","thumbnail_width":1200,"thumbnail_height":630}