{"version":"1.0","type":"link","title":"Marshall Heirs v. Commissioner","url":"https://uplaw.us/documents/opinion/marshall-heirs-v-commissioner-45-bta-632--43f89179e1b6a0ae","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/43f89179e1b6a0ae.png","thumbnail_width":1200,"thumbnail_height":630}