{"version":"1.0","type":"link","title":"Estate of Staley v. Commissioner","url":"https://uplaw.us/documents/opinion/estate-of-staley-v-commissioner-47-bta-260--25fd12f5c188b2a9","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/25fd12f5c188b2a9.png","thumbnail_width":1200,"thumbnail_height":630}