{"version":"1.0","type":"link","title":"Estate of Baumgardner v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-baumgardner-v-commissioner-85-tc-445--5d70fcb9d865c627","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5d70fcb9d865c627.png","thumbnail_width":1200,"thumbnail_height":630}