{"version":"1.0","type":"link","title":"Jacobs v. Commissioner","url":"https://uplaw.us/documents/tax/jacobs-v-commissioner-21-tc-165--e479ca76239b59f0","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/e479ca76239b59f0.png","thumbnail_width":1200,"thumbnail_height":630}