{"version":"1.0","type":"link","title":"Hoffman v. Commissioner","url":"https://uplaw.us/documents/tax/hoffman-v-commissioner-2-tc-1160--432637bb606794f1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/432637bb606794f1.png","thumbnail_width":1200,"thumbnail_height":630}