{"version":"1.0","type":"link","title":"Estate of Artman v. Commissioner","url":"https://uplaw.us/documents/opinion/estate-of-artman-v-commissioner-38-bta-1020--02dc0ef47549d037","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/02dc0ef47549d037.png","thumbnail_width":1200,"thumbnail_height":630}