{"version":"1.0","type":"link","title":"Estate of Cowser v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-cowser-v-commissioner-80-tc-783--14e44bc3b84cf0f5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/14e44bc3b84cf0f5.png","thumbnail_width":1200,"thumbnail_height":630}