{"version":"1.0","type":"link","title":"Estate of Jayne v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-jayne-v-commissioner-61-tc-744--3bd6ebb0041cde1f","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/3bd6ebb0041cde1f.png","thumbnail_width":1200,"thumbnail_height":630}