{"version":"1.0","type":"link","title":"Estate of Upshaw v. Commissioner","url":"https://uplaw.us/documents/ca7/estate-of-upshaw-v-commissioner-416-f2d-737--dfec96b2c6560c6b","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Seventh Circuit","thumbnail_url":"https://uplaw.us/og/dfec96b2c6560c6b.png","thumbnail_width":1200,"thumbnail_height":630}