{"version":"1.0","type":"link","title":"Estate of Theis v. Commissioner","url":"https://uplaw.us/documents/ca11/estate-of-theis-v-commissioner-770-f2d-981--6962dcd7f7c21665","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Eleventh Circuit","thumbnail_url":"https://uplaw.us/og/6962dcd7f7c21665.png","thumbnail_width":1200,"thumbnail_height":630}