{"version":"1.0","type":"link","title":"Hamacher v. Commissioner","url":"https://uplaw.us/documents/tax/hamacher-v-commissioner-94-tc-348--16bfe6691c0216ed","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/16bfe6691c0216ed.png","thumbnail_width":1200,"thumbnail_height":630}