{"version":"1.0","type":"link","title":"Estate of Carter v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-carter-v-commissioner-35-tc-326--bdf9f7afa5d1ec41","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/bdf9f7afa5d1ec41.png","thumbnail_width":1200,"thumbnail_height":630}