{"version":"1.0","type":"link","title":"Estate of Sperling v. Commissioner","url":"https://uplaw.us/documents/scotus/estate-of-sperling-v-commissioner-86-s-ct-61--2217e15d9e0d0db7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Supreme Court of the United States","thumbnail_url":"https://uplaw.us/og/2217e15d9e0d0db7.png","thumbnail_width":1200,"thumbnail_height":630}