{"version":"1.0","type":"link","title":"Hi-Plains Enterprises, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/hi-plains-enterprises-inc-v-commissioner-60-tc-158--3a18af6f23f2d0e1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3a18af6f23f2d0e1.png","thumbnail_width":1200,"thumbnail_height":630}