{"version":"1.0","type":"link","title":"Hess v. Commissioner","url":"https://uplaw.us/documents/tax/hess-v-commissioner-7-tc-333--2b8fe76f818fcd73","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2b8fe76f818fcd73.png","thumbnail_width":1200,"thumbnail_height":630}