{"version":"1.0","type":"link","title":"Estate of Guggenheim v. Commissioner","url":"https://uplaw.us/documents/scotus/estate-of-guggenheim-v-commissioner-62-s-ct-66--dcf00064d3d426fb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Supreme Court of the United States","thumbnail_url":"https://uplaw.us/og/dcf00064d3d426fb.png","thumbnail_width":1200,"thumbnail_height":630}