{"version":"1.0","type":"link","title":"Hoyle v. Commissioner","url":"https://uplaw.us/documents/tax/hoyle-v-commissioner-136-tc-463--609279664d1c2c5f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/609279664d1c2c5f.png","thumbnail_width":1200,"thumbnail_height":630}