{"version":"1.0","type":"link","title":"Estate of Leavitt v. Commissioner","url":"https://uplaw.us/documents/ca4/estate-of-leavitt-v-commissioner-875-f2d-420--269db54d3b0acb13","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fourth Circuit","thumbnail_url":"https://uplaw.us/og/269db54d3b0acb13.png","thumbnail_width":1200,"thumbnail_height":630}