{"version":"1.0","type":"link","title":"Estate of Whitlock v. Commissioner","url":"https://uplaw.us/documents/ca10/estate-of-whitlock-v-commissioner-547-f2d-506--13102e410a9f0576","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Tenth Circuit","thumbnail_url":"https://uplaw.us/og/13102e410a9f0576.png","thumbnail_width":1200,"thumbnail_height":630}