{"version":"1.0","type":"link","title":"O'Neal's Estate v. Commissioner","url":"https://uplaw.us/documents/ca5/oneals-estate-v-commissioner-170-f2d-217--13d4bcc750c261b3","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Fifth Circuit","thumbnail_url":"https://uplaw.us/og/13d4bcc750c261b3.png","thumbnail_width":1200,"thumbnail_height":630}