{"version":"1.0","type":"link","title":"Hoover v. Commissioner","url":"https://uplaw.us/documents/tax/hoover-v-commissioner-32-tc-618--c66af7b000728823","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c66af7b000728823.png","thumbnail_width":1200,"thumbnail_height":630}