{"version":"1.0","type":"link","title":"Hagenlocher v. Commissioner","url":"https://uplaw.us/documents/tax/hagenlocher-v-commissioner-42-tc-1015--7c585a916f886dc5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7c585a916f886dc5.png","thumbnail_width":1200,"thumbnail_height":630}