{"version":"1.0","type":"link","title":"Commissioner v. Estate of Noel","url":"https://uplaw.us/documents/scotus/commissioner-v-estate-of-noel-14-l-ed-2d-159--4350803d48a4c126","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Supreme Court of the United States","thumbnail_url":"https://uplaw.us/og/4350803d48a4c126.png","thumbnail_width":1200,"thumbnail_height":630}