{"version":"1.0","type":"link","title":"Hoopengarner v. Commissioner","url":"https://uplaw.us/documents/tax/hoopengarner-v-commissioner-80-tc-538--339ad8b543abbe9a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/339ad8b543abbe9a.png","thumbnail_width":1200,"thumbnail_height":630}