{"version":"1.0","type":"link","title":"A. T. Jergins Trust v. Commissioner","url":"https://uplaw.us/documents/ca9/a-t-jergins-trust-v-commissioner-61-f2d-92--a3f4fb4a4898d0a3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/a3f4fb4a4898d0a3.png","thumbnail_width":1200,"thumbnail_height":630}