{"version":"1.0","type":"link","title":"Estate of McIntosh v. Commissioner","url":"https://uplaw.us/documents/ca2/estate-of-mcintosh-v-commissioner-248-f2d-181--4595167577de5071","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Second Circuit","thumbnail_url":"https://uplaw.us/og/4595167577de5071.png","thumbnail_width":1200,"thumbnail_height":630}