{"version":"1.0","type":"link","title":"ESTATE OF DAVIS v. COMMISSIONER","url":"https://uplaw.us/documents/tax/estate-of-davis-v-commissioner-110-tc-530--c77aa519fd7a2f06","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c77aa519fd7a2f06.png","thumbnail_width":1200,"thumbnail_height":630}