{"version":"1.0","type":"link","title":"Estate of Oliver v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-oliver-v-commissioner-3-tcm-408--4fbfece0a4966fbd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/4fbfece0a4966fbd.png","thumbnail_width":1200,"thumbnail_height":630}