{"version":"1.0","type":"link","title":"Estate of Van Horne v. Commissioner","url":"https://uplaw.us/documents/ca9/estate-of-van-horne-v-commissioner-720-f2d-1114--5d02e73bed4ba861","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/5d02e73bed4ba861.png","thumbnail_width":1200,"thumbnail_height":630}