{"version":"1.0","type":"link","title":"Commissioner v. Rogers' Estate","url":"https://uplaw.us/documents/ca2/commissioner-v-rogers-estate-135-f2d-35--e87ad78a0ca31756","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/e87ad78a0ca31756.png","thumbnail_width":1200,"thumbnail_height":630}