{"version":"1.0","type":"link","title":"Jacobs v. Commissioner","url":"https://uplaw.us/documents/tax/jacobs-v-commissioner-7-tc-1481--889e9ece7ad8136b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/889e9ece7ad8136b.png","thumbnail_width":1200,"thumbnail_height":630}