{"version":"1.0","type":"link","title":"Estate of Rainger v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-rainger-v-commissioner-12-tc-483--14ce6f0b9e245f12","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/14ce6f0b9e245f12.png","thumbnail_width":1200,"thumbnail_height":630}