{"version":"1.0","type":"link","title":"Estate of Orsatti v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-orsatti-v-commissioner-12-tc-188--c52e84937b88bffd","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/c52e84937b88bffd.png","thumbnail_width":1200,"thumbnail_height":630}