{"version":"1.0","type":"link","title":"Hays Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/hays-corp-v-commissioner-40-tc-436--b20af0e87ee6d457","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b20af0e87ee6d457.png","thumbnail_width":1200,"thumbnail_height":630}