{"version":"1.0","type":"link","title":"Estate of Newberry v. Commissioner","url":"https://uplaw.us/documents/ca3/estate-of-newberry-v-commissioner-172-f2d-220--7152aa8b3e4a1edb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Third Circuit","thumbnail_url":"https://uplaw.us/og/7152aa8b3e4a1edb.png","thumbnail_width":1200,"thumbnail_height":630}