{"version":"1.0","type":"link","title":"Estate of Iverson v. Commissioner","url":"https://uplaw.us/documents/ca8/estate-of-iverson-v-commissioner-255-f2d-1--2c8f4bf067392e21","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Eighth Circuit","thumbnail_url":"https://uplaw.us/og/2c8f4bf067392e21.png","thumbnail_width":1200,"thumbnail_height":630}