{"version":"1.0","type":"link","title":"Estate of Diecks v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-diecks-v-commissioner-65-tc-117--57685ad763906da4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/57685ad763906da4.png","thumbnail_width":1200,"thumbnail_height":630}