{"version":"1.0","type":"link","title":"Hoyle v. Comm'r","url":"https://uplaw.us/documents/tax/hoyle-v-commr-131-tc-197--47210719b7e5ed52","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/47210719b7e5ed52.png","thumbnail_width":1200,"thumbnail_height":630}