{"version":"1.0","type":"link","title":"Estate of Di Palma v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-di-palma-v-commissioner-71-tc-324--5dc5d9bb10380ff1","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/5dc5d9bb10380ff1.png","thumbnail_width":1200,"thumbnail_height":630}