{"version":"1.0","type":"link","title":"Jefferson v. Commissioner","url":"https://uplaw.us/documents/tax/jefferson-v-commissioner-13-tc-1092--2d1ed5a378febf46","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/2d1ed5a378febf46.png","thumbnail_width":1200,"thumbnail_height":630}