{"version":"1.0","type":"link","title":"Estate of Palmer v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-palmer-v-commissioner-17-tc-702--7c65918e14697923","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/7c65918e14697923.png","thumbnail_width":1200,"thumbnail_height":630}