{"version":"1.0","type":"link","title":"Hugh Smith, Inc. v. Commissioner","url":"https://uplaw.us/documents/tax/hugh-smith-inc-v-commissioner-8-tc-660--9515dcfa928ea6d2","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9515dcfa928ea6d2.png","thumbnail_width":1200,"thumbnail_height":630}