{"version":"1.0","type":"link","title":"Heller Trust v. Commissioner","url":"https://uplaw.us/documents/ca9/heller-trust-v-commissioner-382-f2d-675--d5e4e0db3a81f698","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Court of Appeals for the Ninth Circuit","thumbnail_url":"https://uplaw.us/og/d5e4e0db3a81f698.png","thumbnail_width":1200,"thumbnail_height":630}