{"version":"1.0","type":"link","title":"Estate of Lloyd v. Commissioner","url":"https://uplaw.us/documents/opinion/estate-of-lloyd-v-commissioner-47-bta-349--1d1317c4bb74ffdd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/1d1317c4bb74ffdd.png","thumbnail_width":1200,"thumbnail_height":630}