{"version":"1.0","type":"link","title":"Estate of Piper v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-piper-v-commissioner-72-tc-1062--f637b0da01bc7746","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/f637b0da01bc7746.png","thumbnail_width":1200,"thumbnail_height":630}