{"version":"1.0","type":"link","title":"Hilton v. Commissioner","url":"https://uplaw.us/documents/tax/hilton-v-commissioner-74-tc-305--1329eb95d41d8666","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1329eb95d41d8666.png","thumbnail_width":1200,"thumbnail_height":630}