{"version":"1.0","type":"link","title":"Estate of Howard v. Commissioner","url":"https://uplaw.us/documents/ca9/estate-of-howard-v-commissioner-910-f2d-633--dbe99689495e4e29","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/dbe99689495e4e29.png","thumbnail_width":1200,"thumbnail_height":630}