{"version":"1.0","type":"link","title":"Estate of Koen v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-koen-v-commissioner-14-tc-1406--f75c8a955265ccd7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f75c8a955265ccd7.png","thumbnail_width":1200,"thumbnail_height":630}