{"version":"1.0","type":"link","title":"Saint Germain Foundation v. Commissioner","url":"https://uplaw.us/documents/tax/saint-germain-foundation-v-commissioner-26-tc-648--a141265c342e76cd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/a141265c342e76cd.png","thumbnail_width":1200,"thumbnail_height":630}