{"version":"1.0","type":"link","title":"Jessop v. Commissioner","url":"https://uplaw.us/documents/tax/jessop-v-commissioner-16-tc-491--43c16e7142ea35dd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/43c16e7142ea35dd.png","thumbnail_width":1200,"thumbnail_height":630}