{"version":"1.0","type":"link","title":"Estate of Rapelje v. Commissioner","url":"https://uplaw.us/documents/tax/estate-of-rapelje-v-commissioner-73-tc-82--dbbec997a8f7a2cb","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/dbbec997a8f7a2cb.png","thumbnail_width":1200,"thumbnail_height":630}