{"version":"1.0","type":"link","title":"Hegra Note Corp. v. Commissioner","url":"https://uplaw.us/documents/tax/hegra-note-corp-v-commissioner-25-tcm-479--b8b36e430e9c500b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/b8b36e430e9c500b.png","thumbnail_width":1200,"thumbnail_height":630}