{"version":"1.0","type":"link","title":"Babbitt v. Commissioner","url":"https://uplaw.us/documents/tax/babbitt-v-commissioner-23-tc-850--a25e51c2a7b16767","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a25e51c2a7b16767.png","thumbnail_width":1200,"thumbnail_height":630}