{"version":"1.0","type":"link","title":"Estate of Leyman v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-leyman-v-commissioner-40-tc-100--f58c13599a4612dd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f58c13599a4612dd.png","thumbnail_width":1200,"thumbnail_height":630}