{"version":"1.0","type":"link","title":"Appeal of Estate of Pennell","url":"https://uplaw.us/documents/opinion/appeal-of-estate-of-pennell-4-bta-1039--71c5bdc75720d7e8","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/71c5bdc75720d7e8.png","thumbnail_width":1200,"thumbnail_height":630}