{"version":"1.0","type":"link","title":"Hagaman v. Commissioner","url":"https://uplaw.us/documents/tax/hagaman-v-commissioner-100-tc-180--68520e5e499012c9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/68520e5e499012c9.png","thumbnail_width":1200,"thumbnail_height":630}