{"version":"1.0","type":"link","title":"Jacobson v. Commissioner","url":"https://uplaw.us/documents/tax/jacobson-v-commissioner-32-tc-893--af3d081a9ceb6e50","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/af3d081a9ceb6e50.png","thumbnail_width":1200,"thumbnail_height":630}