{"version":"1.0","type":"link","title":"Jennings v. Commissioner","url":"https://uplaw.us/documents/tax/jennings-v-commissioner-10-tc-323--bd00441cd9eb8eec","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bd00441cd9eb8eec.png","thumbnail_width":1200,"thumbnail_height":630}