{"version":"1.0","type":"link","title":"Hoffman v. Comm'r","url":"https://uplaw.us/documents/tax/hoffman-v-commr-119-tc-140--1e77bb61ee2b2127","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/1e77bb61ee2b2127.png","thumbnail_width":1200,"thumbnail_height":630}