{"version":"1.0","type":"link","title":"Estate of Gardner v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-gardner-v-commissioner-82-tc-989--9b10ba36caf1aec4","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/9b10ba36caf1aec4.png","thumbnail_width":1200,"thumbnail_height":630}