{"version":"1.0","type":"link","title":"A. T. Jergins Trust v. Commissioner","url":"https://uplaw.us/documents/opinion/a-t-jergins-trust-v-commissioner-22-bta-551--a2c20165470d1272","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/a2c20165470d1272.png","thumbnail_width":1200,"thumbnail_height":630}